East Harbor manufactures small tables in its Processing Department. Direct materials 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 undetectable materials defects. Inspection occurs when units are 60% converted. Data for the period are as follows: WIP, beginning inventory 22,940 units Direct materials (100% complete) Conversion costs (80% complete) Started during December 75,502 units Completed and transferred out 71,481 units 16,967 units WIP, ending inventory Direct materials (100% complete) Conversion costs (68% complete) What is the number of total spoiled units? (If necessary, round final answer to the nearest whole number)