Sloan manufactures chemicals in a continuous process. The company combines various materials in a machine at the beginning of the process, and conversion costs are added ovenly during the process. Occasionally, the chemical reactions among the materials do not work as expected and the output is spoiled Normal spoilage is 6% of good units that pass inspection. The following information pertains to March 2020: (Click the icon to view the information) Read the requirement 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 Good units completed and transferred out Normal spoilage Abnormal spollage Work in process, ending Accounted for - X Data table 4,000 units (100% complete for materials: Beginning inventory 25% complete for conversion costs) Units started 32,000 3,600 (100% complete for materials: 70% Units in ending work in process complete for conversion costs) Sloan had 3,400 spoiled units in March 2020