The spelling of the phrase "units of Spencer" can be explained using the International Phonetic Alphabet (IPA). The first word, "units," is spelled /ˈjuːnɪts/, with the emphasis on the first syllable and the sound "yoo" at the beginning. The second word, "of," is spelled /əv/, with a short "uh" sound and no emphasis. Finally, "Spencer" is spelled /ˈspɛnsər/, with the emphasis on the first syllable, a short "e" sound in the second syllable, and a soft "s" sound at the end.