PART 3 Al Sham manufactures chemicals in a continuous process. The company combines various materials in a specially configured machine at the beginning of the process, and conversion is considered uniform through the period. Occasionally, the chemical reactions among the materials do not work as expected and the output is then considered spoiled. Normal spoilage is 5% of the good units that pass inspection. The following information pertains to March 2020: Inspection Stage 20% 45% 100% WIP, March 1 Started during March Total to account for Good units completed & TO WIP, March 31 Spoilage: Normal Abnormal No. of % of Units completion DM CC 3,600 100% 25% 36.000 39.600 33,400 3,200 100% 70% 3,000 REQUIRED Compute the normal and abnormal spoilage in units, assuming the inspection point is at (a) the 20% stage of completion, (b) the 45% stage of completion, and (c) the 100% stage of completion. Calculate the units to account for, then calculate the units accounted for. SHOW YOUR CALCULATION IN THE SPACE BELOW