Electric Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Electric's most popular engine, the "Atomic 8".

Beginning work-in-process (40% completed)	386	units
Transferred-in	1,590	units
Normal spoilage	95	units
Abnormal spoilage	95	units
Good units transferred out	1,390	units
Ending work-in-process (25% completed)	396	units
Conversion costs in beginning inventory	$ 179,500
Current conversion costs	$ 715,407

Electric Automotive Group calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spoilage costs are charged as a loss. The units of the Atomic 8 that are spoiled are the result of defects not discovered before inspection of finished units. Using the weighted-average method, answer the following question:

What are the total conversion costs of abnormal spoilage?

Multiple Choice

• $55,495.

• $50,635.

• $57,699.

• $49,637.

• $62,089.