The following data, in physical units, describe a grinding process for January: (Click the icon to view the January data.) Inspection occurs at the 100% completion stage. Normal spoilage is 5% of the good units passing inspection Read the requirements. Requirement 1. Compute the normal and abnormal spoilage in units. Normal spoilage (in units) Abnormal spoilage (in units) Work in process, beginning Started during current period To account for Spoiled units Good units completed and transferred out Work in process, ending Accounted for \begin{tabular}{r} 18,800 \\ 149,800 \\ \hline 168,600 \\ \hline \hline 11,900 \\ 132,000 \\ 24,700 \\ \hline 168,600 \\ \hline \hline \end{tabular} Requirements 1. Compute the normal and abnormal spoilage in units. 2. Assume that the equivalent-unit cost of a spoiled unit is $9. Compute the amount of potential savings if all spoilage were eliminated, assuming that all other costs would be unaffected. Comment on your