Inspection occurs at the 100% completion slage. Normal spoilage is 4% of the good unils passing inspection. The following dala, in physical units, describe a grinding process for January: (Click the icon to view the January data.) Read the requirements Requirement Compute the normal and abnormal spoilage in units. x Normal spoilage (in units) Abnormal spoilage (in units) Requirements 1. Compute the normal and abnormal spoilage in units. 2. Assume that the equivalent-unit cost of a spoiled unit is $8. Compute the amount of potential savings if all spoilage were eliminated, assuming that all other costs would be unaffected. Comment on your answer. Data table Work in process, beginning Started during current period 18.800 181,100 Print Done 199,900 To account for Spoiled units Good units completed and transferred out 12,300 162,500 25,100 Work in process, ending 199.900 Accounted for Print Done