微信扫一扫
实时资讯全掌握
| A manufacturing firm has a normal spoilage rate of 4% of the units inspected; anything over this rate is considered abnormal spoilage. Final inspection occurs at the end of the manufacturing process. The firm employs the first-in, first-out (FIFO) method of inventory flow. The processing for the current month was as follows: Beginning work-in-process inventory 24,600 units Units entered into production 470,400 units Units completed and passing inspection (460,800) units Units failing final inspection (22,600) units Ending work-in-process inventory 11,600 units The equivalent units assigned to normal and abnormal spoilage for the current month would be: A. Normal Spoilage - 904 units, Abnormal Spoilage - 21,696 units B. Normal Spoilage - 18,432 units, Abnormal Spoilage - 4,168 units C. Normal Spoilage - 19,336 units, Abnormal Spoilage - 3,264 units D. Normal Spoilage - 18,816 units, Abnormal Spoilage - 3,784 units |