For the month of July, the manufacturing Company "X" had zero units in beginning inventory of any kind, and started 1,200 units of which... 700 good units were completed and shipped out; 100 units were in WIP at the end of the month. $100,000 was spent on materials during the month (all incurred at the beginning of the manufacturing process). "Normal spoilage" is budgeted at 30% of the completed & shipped out good units. Inspections occur at the end of the manufacturing process. For the month of July "normal spoilage" was O210 units 400 units 183 units 190 units