Answer the following questions using the information below: Craft Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to nondetectible materials defects. Inspection occurs when units are 50% converted. Spoiled units generally constitute 5% of the good units. Data for December 2020 are as follows: WIP, beginning inventory 1/1/2020 Direct materials (100% complete) Conversion costs (75% complete) Started during December Completed and transferred out 12/31/2020 20,000 units 80,000 units 76,800 units

Enable Editing WIP, ending inventory 12/31/2020 Direct materials (100% complete) Conversion costs (65% complete) 16,000 units Costs for December: WIP, beginning Inventory: Direct materials Conversion costs $ 100,000 60,000 Direct materials added 200,000 Conversion costs added 280,000 8) What is the number of total spoiled units? 9) What is the number of normal spoilage? 10) What is the number of abnormal spoilage?