I can't figure out how they calculated 48,000 in this question, I figured the rest out but just can't find how they got 48,000.

Verer Custom Carpentry manufactures chairs in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to nondetectible material defects. Spoiled units generally constitute 4% of the good units. Data provided for March 20X5 are as follows:

WIP, beginning inventory 3/1/20X5 32,000 units

Direct materials (100% complete)

Conversion costs (85% complete)

Started during March 70,000 units

Completed and transferred out 80,000 units

WIP, ending inventory 3/31/20X5 18,000 units

Direct materials (100% complete)

Conversion costs (80% complete)

Costs:

WIP, beginning inventory:

Direct materials $ 70,000

Conversion costs 40,000

Direct materials added 105,000

Conversion costs added 128,160

20) What are the normal and abnormal spoilage units, respectively, for March when using FIFO?

A) 3,200 units; 800 units

B) 1,950 units; 1,390 units

C) 3,690 units; 1,850 units

D) 1,420 units; 2,000 units

Answer: A

Explanation: A) Normal spoilage = 4% 80,000 units = 3,200 spoiled units

Abnormal spoilage = (32,000 units + 70,000) - (80,000 units + 18,000) - 3,200 = 800 units

Diff: 3

Objective: 3

AACSB: Application of knowledge

21) What costs would be associated with normal and abnormal spoilage, respectively, using the FIFO method of process costing?

A) $5,890; $9,133

B) $1,440; $4,800

C) $4,800; $2,640

D) $10,560; $2,640

Answer: D

Explanation: D) Direct Materials Conversion Costs

WIP, beginning inventory

Costs added during period $105,000 $ 128,160

Total cost to account for 105,000 128,160

Divided by equivalent units 70,000 * 71,200 **

Equivalent-unit costs $ 1.50 $ 1.80

(48,000 + 3,200 + 800 + 18,000) = 70,000 units

Normal spoilage = 4% 80,000 units = 3,200 spoiled units

Abnormal spoilage = (32,000 units + 70,000) - (80,000 units + 18,000) - 3,200 = 800 units

(4,800 + 48,000 + 3,200 + 800 + 14,400) = 71,200 units

Normal Spoilage = 3,200 units $3.30 = $10,560

Abnormal Spoilage = 800 units $3.30 = $2,640