You are given the following information for Joseph Manufacturing: 
Suppose that a 4% defect rate (based on the number of good units completed) is considered normal. Compute the number of units of normal spoilage and the number of units of abnormal spoilage, respectively, assuming that the inspection for spoiled units occurs at the end of processing.
Definitions:
Condominium Ownership
A form of property ownership where individuals own a unit of a larger complex and share common areas with other unit owners.
Property Taxes
Taxes assessed on real estate by a local government, based on the property's value.
Federal Income Tax
A tax levied by the United States federal government on the annual earnings of individuals, corporations, trusts, and other legal entities.
Trade Fixtures
Articles of personal property that have been annexed to real property leased by a tenant during the term of the lease and that are necessary to the carrying on of a trade.
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