Use the following information to answer both part A & b ABC factory manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to non detectible materials defects. Inspection occurs when units are 50% converted. Spoiled units generally constitute 4% of the good units. Data for December 2015 are as follows: WIP, beginning inventory 12/1/2019 22,000 units Direct materials (100% complete) Conversion costs (75% complete) Started during December 76,000 units Completed and transferred out 12/31/2019 72,000 units WIP, ending inventory 12/31/2015 18,000 units Direct materials (100% complete) Conversion costs (65% complete) Costs for December: WIP, beginning Inventory: Direct materials $ 150,000 Conversion costs 76,800 Direct materials added 222,400 Conversion costs added 290,000 A) Compute total spoiled units ? B) Compute Normal spoilage units?