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 $4\%$ of the

good units. Data for December $2017$ are as follows:

WIP, beginning inventory $\frac{12}{1}\frac{?}{2017}$

Direct materials $(100\%$ complete$)$

Conversion costs $(70\%$ complete$)$

Started during December

Completed and transferred out $12/31/2017$

WIP, ending inventory $12/31/2017$

Direct materials $(100\%$ complete$)$

Conversion costs $(60\%$ complete$)$

Costs for December:

$22,000$ units

$76,200$ units

$72,700$ units

$18,700$ units

A$.3,180$ units

B$.3,892$ units

C$.2,908$ units

D$.6,800$ units