Outose Concept manufactures small tables in its Processing Department. Direct materials are added 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. Spoiled units generally constitute 55% of the good units. Data for December 2017 are as follows:

WIP, beginning inventory 12/1/2017	22,100 units
Direct materials (100% complete)
Conversion costs (70% complete)
Started during December	76,200 units
Completed and transferred out 12/31/2017	72,200 units
WIP, ending inventory 12/31/2017	19,000 units
Direct materials (100% complete)
Conversion costs (65% complete)
Costs for December:
WIP, beginning Inventory:
Direct materials	$155,000
Conversion costs	77,600
Direct materials added	223,400
Conversion costs added	296,000

Abnormal spoilage totals ________.

A. 7,100 units

B. 3,490 units

C. 3,965 units

D. 3,610 units