The following data, in physical units, describe a grinding process for January: Data Table: 19,400 154,400 173,800 Work in process, beginning Started during current period To account for Spoiled units Good units completed and transferred out Work in process, ending 12,500 136,000 25,300 173,800 Accounted for Inpection occurs at the 100% completion stage. Normal spoilage is 5% of the good units passing inspection. REQUIREMENTS: 1. Compute the normal and abnormal spoilage in units. 2. Assume that the equivalent-unit cost of a spoiled unit is $10. Compute the amount of potential savings if all spoilage were eliminated, assuming that all other costs would be unaffected. Comment on your