Beginning WIP	5,000	units	75%	complete to conversion
Transferred In	40,000	units
Ending Wip	3,200	units	70%	complete to conversion
Completed & Transferred	40,500	units
The company defines normal spoilage as 2% of units passing inspection.
Inspection occurs when when units are 65% complete to conversion.
The company uses FIFO process costing.
Required:
Determine the units of normal and abnormal spoilage.

Pleaee provide detail solution in excel best