Normal spoilage is 6% of the good units passing inspection in a forging process. In March, a total of 10,000 units were spoiled. Other data include units started during March, 120,000; work in process, beginning,
14,000 units (20% completed for conversion costs); work in process, ending, 11,000 units
(70% completed for conversion costs).
REQUIRED
In columnar form, compute the normal and abnormal spoilage in units, assuming the inspection point is at (a) the 15% stage of completion, (b) the 40% stage of completion, and (c) the
100% stage of completion.