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) i i Data Table Requirements Work in process, beginning 18,900 150,900 Started during current period 1. Compute the normal and abnormal spoilage in units. 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. Comment on your answer. 169,800 12,700 To account for Spoiled units Good units completed and transferred out Work in process, ending Print Done 132,000 25,100 169,800 Accounted for Print Done