The following data, in physical units, describe a grinding process for March $2023.$ Materials are added at the beginning of the process, and conversion is considered uniform through tre period.Normal spoilage is $6\%$ of the good units that pass inspection.# ofUnitsUnits in beginningWIP$3,300$ Conversion cost is$20\%$ completeUnits started$31,700$Units completed & transferred out?Units in ending WIP$2,900$ Conversion cost is$70\%$ completeSpoilage$2,400$Inspection occurs at the $35\%$ completion stage. How many of the spoiled units are normal?