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$(3)$ 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$.,12000\mathrm{.}88)(4)$ The factory worker proposed shifting the inspection point to the end of production $(100\%$ completion$)$ instead of the current $50\%$ checkpoint. What

impact would this change have on the cost of spoiled furniture? Discuss the potential advantages and disadvantages of moving the inspection from $50\%$

to $100\%.($Note: No calculations required.$)$