Sloan 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 2017:

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) the100% stage of completion.

- Data table 3,000 units (100% complete for materials; Beginning inventory 25% complete for conversion costs) Units started 36,000 2,600 (100% complete for materials; 70% Units in ending work in process complete for conversion costs) Sloan had 2,400 spoiled units in March 2017