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	22,400 units
Direct materials (100% complete)
Conversion costs (75% complete)
Started during December	76,200 units
Completed and transferred out 12/31/2017	72,700 units
WIP, ending inventory 12/31/2017	18,700 units
Direct materials (100% complete)
Conversion costs (65% complete)
Costs for December:
WIP, beginning Inventory:
Direct materials	$156,000
Conversion costs	76,900
Direct materials added	222,400
Conversion costs added	298,000

Abnormal spoilage totals ________

A. 3,635 units

B.3,995 units

C. 3,565 units

D. 7,200 units