For the month of July, the manufacturing Company "X" had zero units in the beginning inventory of any kind and started 1,200 units of which 700 good units were completed and shipped out. 100 units were in WIP at the end of the month. $100000 was spent on materials during the month (all incurred at the beginning of the manufacturing process). "Normal spoilage" is budgeted at 30% of the completed and shipped out good units. Inspections occur at the end of the manufacturing process.

For the month of July, spoilage related material costs for the company totaled?