Empire Forging produces small plumbing valves. January data for its valve-making process follow. Beginning WIP was 72,000 units. Good units completed and transferred out during the current period totaled 504,000. Ending WIP was 81,600 units. Inspection occurs at the 100% stage of completion with respect to conversion costs, which are incurred evenly throughout the process. Total spoilage is 43,200 units. Normal spoilage is 15,120 units. Direct materials are added at the beginning of the process.

Empire Forging produces small plumbing valves. January data for its valve-making process follow. Beginning WIP was 72,000 units. Good units completed and transferred out during the current period totaled 504,000. Ending wlP was 81,600 units. Inspection occurs at the 100% stage of completion with respect to conversion costs, which are incurred evenly throughout the process. Total spoilage is 43,200 units. Normal spoilage is 15,120 units. Direct materials are added at the beginning of the process Required (A) Compute abnormal spoilage in units for January. (Round answers to O decimal places) bnormal spoilage (B) Compute the number of units started in January. (Round answers to o decimal places.) nits started (C) Calculate the percentage of units produced that is considered normal spoilage, and calculate the total percentage of units spoiled this period. (Round answers to 1 decimal place.) Percentage of units allowed for spoilage Total percentage of units spoiled