25. Own car companies have adopted a comprehensive costing system based on the first-in, first-out method. All materials are input at the beginning of the process, and conversion costs are incurred evenly throughout the process. During the year, the material cost is $600,000 and the conversion cost is $4840,000. The company determines whether there is a defect at the time of completion, and 10% of the products that pass the inspection are considered as normal politeness. Basic work-in-progress 40,000 pieces (completeness 60%), current starting quantity 200,000 pieces, finished product 180,000 pieces, final work-in-process 30,000 pieces (completeness 80%) What is the cost of abnormal politeness?