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SunEnergy produces solar panels. A key step in the conversion of raw silicon to a completed solar panel occurs in the assembly department, where lightweight photovoltaic cells are assembled into modules and connected on a frame. In this department, materials are added at the beginning of the process and conversion takes place uniformly.

At the start of November 2020, SunEnergy's assembly department had 3,400 panels in beginning work in process, which were 100% complete for materials and 70% complete for conversion costs. An additional 12,000 units were started in the department in November, and 3,600 units remain in work in process at the end of the month. These unfinished units are 100% complete for materials and 40% complete for conversion costs.

The assembly department had 1,800 spoiled units in November. Because of the difficulty of keeping moisture out of the modules and sealing the photovoltaic cells between layers of glass, normal spoilage is 10% of good units. The department's costs for the month of November are as follows:

Beginning WIP Costs Incurred During Period

Direct materials costs $ 76,800 $ 240,000

Conversion costs 123,000 1,200,000

Required: Compute the normal and abnormal in units for November, assuming the inspection point is at (a) the 25% stage of completion, (b) the 50% stage of completion, and (c) the 100% stage of completion

25% 50% 100%

Normal (in units) ? ? ?

Abnormal (in units) ? ? ?

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