yielding 118,340 good units. Spoiled units were sold at $5 per unit. Sanger indicates that all spoilage was related to this specific job. (Click the icon to view the additional information.) Requirement 1. Calculate the unit quantities of normal and abnormal spoilage. Additional information The total costs for all 123,940 units of Job No. M102 follow. The job has been completed, but the costs are yet to be transferred to Finished Goods. Required 1. Calculate the unit quantities of normal and abnormal spoilage. 2. Prepare the journal entries to account for Job No. M102, including spoilage, disposal of spoiled units, and transfer of costs to the Finished Goods account. 3. Falmouth's controller, Vince Chadwick, tells Marta Suarez, the management accountant responsible for Job No. M102, the following: "This was an unusual job. I think all 6,000 spoiled units should be considered normal." Suarez knows that the work involved in Job No. M102 was not uncommon and that Falmouth's normal spoilage rate of 3% is the appropriate benchmark. She feels Chadwick made these comments because he wants to show a higher operating income for the year. a. Prepare journal entries, similar to requirement 2, to account for Job No. M102 if all spoilage were considered normal. How will operating income be affected if all spoilage is considered normal? b. What should Suarez do in response to Chadwick's comment