Physical units, inspection at various stages of completion
Response to the following problem:
Normal spoilage is 6% of the good units passing inspection in a forging process. In March, a total of 10,000 units were spoiled. Other data include: units started during March, 120,000; work in process, beginning, 14,000 units (20% completed for conversion costs); and work in process, ending, 11,000 units (70% completed for conversion costs). Compute the normal and abnormal spoilage in units, assuming the inspection point is at
(a) The 15% stage of completion,
(b) The 40% stage of completion, and
(c) The 100% stage of completion.