Normal spoilage is 4% of the good units passing an inspection in a forging process. In March, a total of 17,000 units were spoiled. Other data include units started during March, 129,000; work in process, beginning, 21,000 units (20% completed for conversion costs); work in process, ending, 18,000 units (70% completed for conversion costs). Requirement Compute the normal and abnormal spoilage in units, assuming an inspection point at the 15%, 40%, and 100% stages of completion. C Calculate the units to account for, then calculate the units accounted for. Inspection Inspection Inspection Flow of Production at 15% at 40% at 100% Work in process, beginning Started during March To account for Good units completed and transferred out Normal spoilage Abnormal spoilage Work in process, ending Accounted for