Chemet 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 4% of good units that pass inspection. The following information pertains to March 2020 (Click the icon to view the information.) Read the requirement Calculate the units to account for, then calculate the units accounted for. Inspection Inspection Inspection Data table Flow of Production at 20% at 45% at 100% Work in process, beginning 2,500 2,500 2,500 Started during March 30,000 30,000 30,000 Beginning inventory To account for 32500 32500 32500 Units started Good units completed and transferred out Normal spoilage Units in ending work in process 2,500 units (100% complete for materials; 25% complete for conversion costs) 30,000 2,100 (100% complete for materials; 70% complete for conversion costs) Chemet had 1,900 spoiled units in March 2020. Abnormal spoilage Work in process, ending Accounted for Print Done