Craft Concept manufactures small tables in its Processing Department. Direct materials X are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to nondetectible materials defects. Inspection occurs when units are 100% converted, Spoiled units normally constitute 5% of the completed good units. Data for December 2012 are as follows: WIP, beginning inventory 20,000 units Started during December 80,000 units Completed and transferred out 76,800 units WIP, ending inventory 16,000 units What is the number of total normal spoiled units