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Marvel, Inc. had 2,250 units in beginning inventory (5/1). During May, they started 15,000 units. They completed and transferred out 14,500 units. They had 2,200 uncompleted units at 5/31. Their normal spoilage rate is 3%. Marvel uses process costing (FIFO method) How many units were defective (spoiled) during May? How many defective units would be considered normal? If the cost per equivalent unit of production is $15 in May,what is the total cost of abnormal spoilage? How did the cost of the abnormal spoilage affect net income? Increase Decrease No effect