Question 3 a) What do you mean by scrap? Will scrap increase cost per unit? Why or why not? b) Ginger Mechanicals applies process costing as it produces a single product in large volume. The process line (partial) for Melting Department is given below: Other Information: At 20%, we have beginning inventory and at 70%, we have ending inventory. At 50%, a total of 66,000 units were inspected for rework. 2% of the units inspected are considered as normal rework. At 80%, we have inspection point for spoilage. 1% of input is considered as normal spoilage. However, spoiled units can be scrapped at $3 per unit. Costs per equivalent unit data are given below: Required: i) Compute equivalent units for normal rework and normal spoilage. ii) Compute cost of normal rework and show the shifting. iii) Compute cost of normal spoilage and show the shifting