value per unit 17 Normal spoilage is usually computed on the basis of a Select one: The number of good units that pass inspection during the current period b. The number of units that are 100% complete as to materials. The number of spoiled units that pass inspection during the current period d. The percentage of good units that passed inspection in the previous period. e. The number of units that pass the inspection point during the current period. C. A key feature in process costing is that Select one: a. Total units are multiplied by total costs. b. (Total costs times percentage allocated to each unit) are divided by total units. c. (Total units multiplied by the percentage allocated to each unit) is multiplied by total costs. d. Total costs are divided by total equivalent units. e. Total units are multiplied by individual costs