Coco's Computers has been facing an increase in customer complaints about their products. In response, the company has decided to introduce an inspection

point during production to reduce waste and improve overall quality. The inspection now takes place when the products are $50\%$ complete. Conversion costs

occur evenly during the process, but materials are only added at the beginning. Any spoilage detected has no disposal value. In August $2024,100$ units were

identified as spoiled.

The following data is available for August $2024$:

$(1)$ What are the units passing through the inspection point?

$(2)$ What are the good units passing through the inspection point?

$(3)$ Prepare a process report that includes spoilage for Coco's Computers August $2024.$

Note: Do not enter dollar signs or commas in your answers. Round your answers to $2$ decimal places. $($e$.$g$.,12000\mathrm{.}88)$