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Inventory at the beginning of August in a particular department in Murphy Inc., contained 8,000 units of goods that were 30% complete for conversion. 15,000 units were completed and transferred out of this department during August. 4,000 were still in process at the end of August and were 70% complete for conversion. Inspection in this department is carried out at the end of the process and 2,700 units were found to be spoiled. No rework was done on the spoiled units. For this department, the normal spoilage rate is 10% of good units passing inspection in a given period. What is the number of spoiled units classifiable as abnormal spoilage? (Show your work in the space below to get partial credit.)