Normal spoilage is 5% 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, 120,000; 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. Calculate the units to account for, then calculate the units accounted for. Flow of Production 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 Inspection at 15% Inspection at 40% Inspection at 100%