Normal spoilage is 6% of good units passing inspection in a forging process. In March, a total of 13,000 units were spoiled. Other data include units started during March, 190,000; work in process, beginning, 17,000 units (20% completed for conversion costs); and work in process, ending, 14,000 units (70% completed for conversion costs). Compute the normal and abnormal spoilage in units, assuming the inspection point is at (a) the 15% stage of completion, (b) the 40% stage of completion, and (c) the 100% stage 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 Inspection at 15% at 40% Inspection at 100%