Sun Energy produces solar panels. A key step in the conversion of raw silicon to a completed solar panel occurs in the assembly department, where lightweight photovoltaic cells are assembled into modules and connected to a frame. In this department, materials are added at the beginning of the process and conversion takes place uniformly.

At the start of November $2023,$ Sun Energy$$s assembly department had $3,400$ panels in beginning work in process, which were $100\%$ complete for materials and $70\%$ complete for conversion costs. An additional $12,000$ units were started in the department in November, and $3,600$ units remained in work in process at the end of the month. These unfinished units are $100\%$ complete for materials and $40\%$ complete for conversion costs.

The assembly department had $1,800$ spoiled units in November. Because of the difficulty of keeping moisture out of the modules and sealing the photovoltaic cells between layers of glass, normal spoilage is $10\%$ of good units. The department$$s costs for the month of November are as follows:

Beginning WIP Costs Incurred During Period

Direct materials costs $ $76,800$ $ $240,000$

Conversion costs $123,0001,200,000$

Compute the normal and abnormal units for November, assuming the inspection point is at $($a$)$ the $30\%$ stage of completion, $($b$)$ the $60\%$ stage of completion, and $($c$)$ the $95\%$ stage of completion.