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 12/1/2017	22,000 units
Direct materials (100% complete)
Conversion costs (70% 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 (60% complete)
Costs for December:
WIP, beginning Inventory:
Direct materials	$153,000
Conversion costs	77,100
Direct materials added	224,400
Conversion costs added	294,000

Normal spoilage totals ________.

A.

3,892 units

B.

6,800 units

C.

3,180 units

D.

2,908 units