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Kepler Optics makes lenses for telescopes. Because Kepler will only sell lenses of the highest quality, the normal spoilage during a reporting period is 1,000 units. At the beginning of the current reporting period, Kepler had 2,200 units in inventory, and during the period, production was started,and started and completed 4,000. Units in inventory at the end of the current reporting period were 1,500, and the units transferred out were 3,000 During this period, the abnormal spoilage for Kepler’s lens production was A. 700 units. B. 1,000 units. C. 1,700 units. D. 3,200 units. |