Given that the beginning work-in-process inventory is 2,600 units, 9,000 units were started during the period, the ending work-in-process inventory is 2,300 units, and 8,000 units were completed as good products, what is the total amount of spoilage?

Explanation

To determine the total spoilage, calculate the difference between the total units input and the total units output. Total units input equals the sum of beginning work-in-process inventory and units started (2,600 + 9,000 = 11,600). Total units output is the sum of ending work-in-process inventory and completed good units (2,300 + 8,000 = 10,300). Subtracting total output from total input gives the spoilage: 11,600 - 10,300 = 1,300 units. Thus, the total spoilage amounts to 1,300 units.