Superb Furniture manufactures plastic lawn furniture in a continuous process. The company pours molten plastic into molds and then cools the plastic. Materials are added at the beginning of the process, and conversion is considered uniform through the period. Occasionally, the plastic does not completely fill a mold because of air pockets, and the chair is then considered spoiled. Normal spoilage is 6% of the good units that pass inspection. The following information pertains to March 2014:

Beginning inventory ......2,200 units (100% complete for materials; 20% complete for conversion costs)

Units started ..........21,000

Units in ending work in process .1,900 (100% complete for materials; 70% complete for conversion costs)

Superb Furniture had 1,800 spoiled units in March 2014.

Required

Using the format on page 715, compute the normal and abnormal spoilage in units, assuming the inspec-tion point is at (a) the 15% stage of completion, (b) the 40% stage of completion, and (c) the 100% stage of completion.