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In (Noon) Company, data for December 2019 are as follows WIP, beginning inventory 12/1/2019 22,500 units Direct materials (100% complete) Conversion costs (75% complete) Started

In (Noon) Company, data for December 2019 are as follows

WIP, beginning inventory 12/1/2019

22,500 units

Direct materials (100% complete)

Conversion costs (75% complete)

Started during December

78,700 units

Completed and transferred out 12/31/2019

72,300 units

WIP, ending inventory 12/31/2019

18,400 units

Direct materials (100% complete)

Conversion costs (65% complete)

What is the number of total spoiled units?

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