Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the beginning 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. The normal spoilage rate is 3% of the good units. Data for December 2020 are as follows: WIP, beginning inventory 12/1/2020 22,900 units Direct materials (100% complete) Conversion costs (75% compete) Started during December 76,400 units Good units completed and transferred out during December 72,400 units WIP, ending inventory 12/31/2020 18,500 units Direct materials (100% complete) Conversion costs (65% complete) A. $77,000 B. $30,745 OC. $0 OD. $49.263 pt December WIP. ending inventory 12/31/2020 Direct materials (100% complete) Conversion costs (65% complete) 72,400 units 18,500 units Costs for December WIP, beginning inventory Direct materials $159,000 Conversion costs 77,000 Direct materials added 225,400 Conversion costs added 298,000 What cost is allocated to abnormal spoilage using the weighted average process - costing method? (Round any cost per unit calculations to the nearest cent.) Y A. $77,000 B. $30,745 C. $0 OD. $49.263