Calculate the units to account for, then calculate the units accounted for. Montrose manufactures chemicals in a continuous process. The company combines various materials in a machine at the beginning of the process, and conversion costs are added evenly during the process. Occasionally, the chemical reactions among the materials do not work as expected and the output is spoiled. Normal spoilage is 8% of good units that pass inspection. The following information pertains to March 2020 : Requirement Compute normal and abnormal spoilage in units, assuming the inspection point is at the (1) 20% stage of completion, (2) 45% stage of completion, and (3) 100% stage of completion