Furniture Concept 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. Spoiled units generally constitute 3% of the good units. Data for December 2020 are as follows:

WIP, beginning inventory 12/1/2020	22,100	units
Direct materials (100% complete)
Conversion costs (80% compete)
Started during December	76,300	units
Completed and transferred out 12/31/2020	72,000	units
WIP, ending inventory 12/31/2020	18,300	units
Direct materials (100% complete)
Conversion costs (60% complete)

Costs for December:

WIP, beginning inventory:
Direct materials	$156,000
Conversion costs	77,400
Direct materials added	227,400
Conversion costs added	293,000

What costs are assigned to abnormal spoilage?

Group of answer choices

$80,756

$91,472

$47,301

$26,256

Please show your calculation; the correct answers are not 48,407 or 26,256.

Thank you.