Normal spoilage is 3% of the good units passing inspection i…
Normal spoilage is 3% of the good units passing inspection in a forging process. In April, a total of 5,000 units were spoiled. Other data include units started during April, 55,000; work-in-process, beginning 10,000 (30% completed for conversion costs); work-in-process, ending, 3,000 (70% completed for conversion costs).