Cracked Inc. manufactures a single product and uses the weighted average method of process costing. Direct materials are added at the beginning of the production process. Conversion costs are incurred evenly throughout production. Inspection takes place at the end of the production process. After inspection, some units are spoiled due to defects. Spoiled units generally constitute 2% of the good units transferred out (this is normal spoilage). Assume all spoilage is from the current month's production. Data provided for September is as follows: Beginning work in process was 40% complete with respect to conversion. Ending work in process was 20% complete with respect to conversion. C1 1. How many units will be included in abnormal spoilage for September