Exercise 18-16 (similar to) Question Help Inspection occurs at the 100% completion stage. Normal spoilage is 4% of the good units passing inspection. Requirements 1. Compute the normal and abnormal spoilage in units. 2. Assume that the equivalent-unit cost of a spoiled unit is $12. Compute the amount of potential savings if all spoilage were eliminated, assuming that all other costs would be unaffected. Comment on your answer. The following data, in physical units, describe a grinding process for January: Work in process, beginning 19,300 Started during current period 190,200 209,500 To account for Spoiled units 12,100 Good units completed and transferred out 172,500 Work in process, ending 24.900 Accounted for 209,500 Requirement 1. Compute the normal and abnormal spoilage in units. units Normal spoilage Abnormal spoilage units