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Normal spoilage is 6% of the good units passing inspection in a forging process. In March, a total of 10,000 units were spoiled. Other data include units started during March, 120,000; work-in-process, beginning, 14,000 units ( 20% completed for conversion costs); and work-in-process, ending, 11,000 units ( 70% completed for conversion costs). Compute the normal and abnormal spoilage in units, assuming the inspection point is at (a) the 15% stage of completion, (b) the 40% stage of completion, and (c) the 100% stage of completion