Goodheart 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 Goodheart's blockbuster drug called Solcax.

$\backslash$table$[[$Beginning work$-$in$-$process $(40\%$ completed$),800$ units$],[$Transferred$-$in$,4,000$ units$],[$Normal spoilage,$400$ units$],[$Abnormal spoilage,$200$ units$],[$Good units transferred out,$3,600$ units$],[$Ending work$-$in$-$process $(1/3$ completed$),600$ units$],[$Conversion costs in beginning inventory,$$2,560$