Orient Plastics, which makes casings for the iMac computer using plastic injection molding. In January 2012, Oreint incurs wwwwwwww costs of $1230000 to produce 41000 units. Of these 41000 units, 40000 are good units and 1000 are spoiled units. Oreint has no beginning inventory and no ending inventory that wwwwwww month. Of the 1000 spoiled units, 800 units are spoiled because the injection molding machines are unable to manufacture good casings 100% of the time. That is, these units are spoiled even though the machines were run carefully and efficiently. The remaining 200 units are spoiled because of machine breakdowns and operator errors. Instructions: Compute the folowings: 1. number of normal spoiled units. 2. number of abnormal spoiled units. 3. cost of good units produced. 4. cost of abnormal spoiled units. 5. record the journal entry of abnormal unit cost.