9Rio de la Plata Steaks is a meat-processing firm based in Argentina. It has two departments: butchering and shipping. For the butchering department, conversion costs are added evenly during the process, and direct materials are added at the beginning of the process. Spoiled units are detected upon inspection at the end of the prep process and are disposed of at zero net disposal value. All completed work is transferred to the shipping department. Summary data for November follow: Physical units Direct materials conversion costs WIP, beginning inventory (Nov 1) 7,200 $10,632 $2,778 Degree of completion of beginning WIP 100% 50% Started during November 60,000 Good units completed and transferred out during November 49,200 WIP, Ending inventory (Nov 30) 10,080 Degree of completion of ending WIP 100% 25% Total cost added during November $111,000 $89,664 Normal spoilage as a percentage of good units 10% Degree of completion of normal spoilage 100% 100% Degree of completion of abnormal spoilage 100% 100% How much is the cost assigned to Abnormal spoilage using FIFO method?