Blossom Flour Company makes flour from high-protein lentils. It uses a process costing system. In the month of January, the company started 17,025 units and completed and transferred out 13,200 units. The inspection process occurs at the 60% point and the process results in normal spoilage of 13.5% of the good units passed. There were no beginning inventories in January. January's ending inventories were 75% complete with respect to labour and overhead and 100% complete with respect to materials. There was no abnormal spoilage during January. The company incurred $47,295 in conversion costs and $51,075 in direct materials cost during January. (a) What is the number of spoiled units? Spoiled units units