The following data, in physical units, describe a grinding process for January: Inspection occurs at the 100% completion stage. Normal spoilage is 5% of the good units passing inspection. (Click the icon to view the January data.) Read the requirements. Requirement 1. Compute the normal and abnormal spoilage in units. Normal spoilage (in units) Abnormal spoilage (in units) 6,600 6,100 Requirement 2. Assume that the equivalent-unit cost of a spoiled unit is $10. Compute the amount of potential savings if all spoilage were eliminated, assuming that all other costs would be unaffected. Abnormal spoilage i Data Table Normal spoilage Potential savings Work in process, beginning 18,900 150,900 Started during current period 169,800 To account for Spoiled units Good units completed and transferred out 12,700 132,000 25,100 Enter any number in the edit fields and then click Check Answer. Work in process, ending 169,800 Accounted for - part ni GA