The following table presents the flow of production in units. Assume that there are 5,000 total spoiled units at each stage of completion and that the normal spoilage rate is 3% of good units passing the inspection point. What is the number of abnormal spoiled units recognized at the 40% stage of completion? Click the icon to view the flow of production table. A. 3,500 B. 3,260 C. 3,200 D. 3,350 E. 3,050