A company uses a job-order cost system in accounting for its manufacturing operations. Because its processes are labor oriented, it applies manufacturing overhead on the basis of direct labor hours (DLH). Normal spoilage is defined as 4% of the units passing inspection. The company includes a provision for normal spoilage cost in its budgeted manufacturing overhead and manufacturing overhead rate. Data regarding a job consisting of 30,000 units are presented below:

Volume Data:
Good units passing inspection	28,500
Units failing inspection (spoiled)	1,500
Total units in job	30,000
Cost Data:	Per Unit	Total Cost
Direct materials	$ 18.00	$ 540,000
Direct labor (2 DLH at $16.00/DLH)	32.00	960,000
Manufacturing overhead (2 DLH at $30.00/DLH)	60.00	1,800,000
Total	$110.00	$3,300,000

The 1,500 units that failed inspection required .25 direct labor hours per unit to rework the units into good units. What is the proper charge to the loss from abnormal spoilage account?