Eagles Ltd uses process costing in its Fabricating Department. At the beginning of October, it had 12,000 units in beginning work in process that were 40% complete with respect to conversion. During October, it put 87,000 units into production and completed 89,000 good units. On October 31, there were 3,000 units in ending work-in-process that were 70% complete with respect to conversion. Direct materials are added at the beginning of the process. Inspection occurs at the end of the process, and normal spoilage is 6% of good output. Costs related to the beginning inventory were $36,800 for direct materials and $28,600 for conversion costs. During the month, the company issued $280,000 of direct materials and incurred $599,400 of conversion costs Assume Eagles uses the weighted-average method of process costing. What are the normal and abnormal spoilage units, respectively, for October? OA. 5,340 units; 1.660 units OB. 5,220 units, 1.780 units OC. 5,940 units 1.060 units OD. 5.340 units; 1.780 units OE. 7.000 units, 1,660 units