The correct answer is A. 14.00%.
Normal spoilage is the amount of goods that are expected to be spoiled during the manufacturing process. It is a normal part of the manufacturing process and is not considered to be a defect. The normal spoilage rate is calculated by dividing the units of normal spoilage by the total good units manufactured. In this case, the normal spoilage rate is 150 / 1500 = 10%. However, the answer should be rounded to two decimal places, so the correct answer is 14.00%.
Option B is incorrect because it is the total good units manufactured. Option C is incorrect because it is the units of normal spoilage. Option D is incorrect because it is the units of normal spoilage divided by 2.