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During the period, what was the abnormal spoilage for Kepler's lens production?

Kepler Optics makes lenses for telescopes. Because Kepler will only sell lenses of the highest quality, the normal spoilage during a reporting period is1,000 units. At the beginning of the current reporting period, Kepler had2,200 units in inventory, and during the period, production was started and completed on4,000 units. Units in inventory at the end of the current reporting period were1,500, and the units transferred out were3,000. 

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Question added by Lesley Lanag CMA CPA , Senior Accountant , Takaful Emarat Insurance (P.S.C)
Date Posted: 2015/02/19
Mobeen Tahir
by Mobeen Tahir , Credit Officer , Tawuniya Insurance

The abnormal spoilage is700 units.

openning units.               2200

plus production                4000

minus losing units          -1500

Net units                           4700

minus units transferred -3000

Total spoiled units          1700

minus normal spoilage  -1000

Abnormal spoilage           700

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