The following data, in physical units, describe a grinding process for January: Work in process, beginning ....................................19,000 Started during current period.............................. 150,000 To account for .........................................................169,000 Spoiled units .............................................................12,000 Good units completed and transferred out....... 132,000 Work in process, ending ..........................................25,000 Accounted for....................................................... 169,000 Inspection occurs at the 100% completion stage. Normal spoilage is 5% of the good units passing inspection. Q: Amount of Normal spoilage would be a ) 60000 b ) 54000 c ) 66000 Just need answer only