The correct answer is A. 1200 units.
To calculate total spoilage, we can use the following formula:
Total spoilage = Units started – Units completed – Ending work in process
In this case, we have:
Total spoilage = 9000 – 8000 – 2300 = 1200 units
Option B is incorrect because it is the difference between beginning work in process and ending work in process. Option C is incorrect because it is the difference between units started and completed. Option D is incorrect because it is the difference between units started and ending work in process.
Beginning work in process inventory units are the units that were in the production process at the beginning of the period. Units started are the units that were added to the production process during the period. Ending work in process units are the units that were in the production process at the end of the period. Completed good units are the units that were finished during the period.