Outose Concept manufactures small tables in its Processing Department Direct materials are added at the 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. Spoilage units generally constitute 3% of the good units. Data for December 2017 are as follows:

Abnormal spoilage totals

a) 2430 units

b) 8100 units

c) 5913 units

d) 2187 units

Cost for December