Normal spoilage is 7% of the good units passing inspection in a forging process. In March, a total of 12,000 units were spoiled. Other data include units started during March, 129,000; work in process, beginning,
16,000 units (20% completed for conversion costs); work in process, ending, 13,000 units
(70% completed for conversion costs).
In columnar form, compute the normal and abnormal spoilage in units, assuming inspection at 15%, 40%, and 100% stages of completion.