The following data, in physical units, describe a grinding process for January Work in process, beginning 18,600 Started during current period 185,900 204,500 To account for Spoiled units 11,900 Good units completed and transferred out 167,500 Work in process, ending 25,100 Accounted for 204,500 Requirement 1. Compute the normal and abnormal spoilage in units. Normal spoilage Abnormal spoilage units units Inspection occurs at the 100% completion stage. Normal spoilage is 4% 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 $9. Compute the amount of potential savings if all spoilage were eliminated, assuming that all other costs would be unaffected. Comment on your answer COLOD