Rosseaux manufactures chemicals in a continuous process. The company combines various materials in a specially configured machine at the beginning of theprocess, 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 2017:

Beginning inventory	3,000 units (100% complete for materials;
	25% complete for conversion costs)
Units started	32,000
Units in ending work in process	2,600 (100% complete for materials; 70%
	complete for conversion costs)
Rosseaux had 2,400 spoiled units in March 2017.

requirement

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) the100% stage of completion.

Calculate the units to account for, then calculate the units accounted for.

	Inspection	Inspection	Inspection
Flow of Production	at 20%	at 45%	at 100%
Work in process, beginning
Started during March
To account for