Compute the normal and abnormal spoilage in units, assuming the inspection point is at (a) the 20% stage of completion, (b) the 45% stage of completion, and (c) the100% stage of completion.

Binder manufactures chemicals in a continuous process. The company combines various materials in a specially configured machine at the beginning of the process, and conversion s considered uniform through the period. Occasionally, the chemical reactions among the materials do not work as expected and the output is then considered spoiled Normal spoilage is 6% of the good units that pass inspection. The following information pertains to March 2017 (Click the icon to view the information.) Read the reguirement Calculate the units to account for, then calculate the units accounted for Data Table Inspection Inspection Inspection Flow of Production Work in process, beginning Started during March To account for Good units completed and transferred out Normal spoilage Abnormal spoilage Work in process, ending at 20% at 45% at 100% 3,600 36,000 39,600 3,600 36,000 39,600 3,600 36,000 39,600 Beginning inventory 3,600 units (100% complete for materials; 25% complete for conversion costs) 36,000 3,200 (100% complete for materials: 70% complete for conversion costs) Units started Units in ending work in process Brinder had 3,000 spoiled units in March 2017 Requirement Compute the normal and abnormal spoilage in units, assuming the inspection point is at (a) the 20% stage of completion, (b) the 45% stage of completion, and (c) the | 100% stage of completion Print Done Enter any number in the edit fields and then click Check