Giddings Pharmaceutical Company is a maker of drugs for high blood pressure and uses a process costing system. The following information pertains to the final department of Giddings's blockbuster drug called Solcax.

Beginning work-in-process (40% completed)	760
Transferred-in	3,790
Normal spoilage	380
Abnormal spoilage	200
Good units transferred out	3,400
Ending work-in-process (31% completed)	570
Conversion costs in beginning inventory	$2,440
Current conversion cost	$6,490

Giddings 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 Solcax that are spoiled are the result of defects not discovered before inspection of finished units. Materials are added at the beginning of the process.

What are the total conversion costs of abnormal spoilage?

A. $430

B. $337

C. $816

D. $640