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 nondetectible materials defects. Inspection occurs when units are 50 % converted. Spoiled units generally constitute 6% of the good units. Data for December 2015 are as follows:

WIP, beginning inventory 12/1/2015 22 000 units

Direct materials (100% complete)

Conversion costs (70 % complete)

Started during December 76 400 units

Completed and transferred out 12/31/2015 72 500 units

WIP, ending inventory 12/31/2015 18 100 units

Direct materials (100% complete) Conversion costs (65 % complete)

Costs for December:

WIP, beginning Inventory:

Direct materials $ 152 000

Conversion costs 76 800

Direct materials added 224 400 Conversion costs added 292000

What cost is allocated to abnormal spoilage using the weighted-average process-costing method? (Round intermediary calculations to the nearest cent.)

A. $ 27014 B. $ 0 C. $ 76800 D. $ 28 714