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Inventory at the beginning of August in a particular department in Murphy Inc., contained 8,000 units of goods that were 30%
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NUMBER OF UNITS AS ABNORMAL SPOLIAGE=800 UNITS

WORKINGS

NET UNIT PROCESSED=8000 UNITS+15000 UNITS-4000 UNITS=19000 UNITS

NORMAL SPOLIAGE IS 10%=1900UNITS(19000*10%)

ABNORMAL SPOLIAFE=2700 UNITS-1900 UNITS=800 UNITS

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