The following information pertains to Job # $64$ in November $2023.$ A total of $81$ units were started, and $6$ spoiled units were detected and rejected at final inspection yielding $75$ good units. The spoiled units were considered to be normal spoilage related to a specific job. Costs assigned prior to the inspection point are $$1,200$ per unit. The current disposal price of the spoiled units is $$240$ per unit. When the spoilage is detected, the spoiled goods are inventoried at $$240$ per unit.

What is the normal spoilage rate:

A company allocates its service department overhead cost to the producing department using the reciprocal method. Information for March is presented below:

$\backslash$table$[[,$SERVICE DEPARTMENTS$],[,$Maintenance $($M$),$Security $($S$)],[$Total overhead costs,$$18,700,$$$9,000$