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 22,500 units Direct materials (100% complete) Conversion costs (75% complete) Started during December 76,400 units Completed and transferred out 12/31/2017 72,800 units WIP, ending inventory 12/31/2017 19,000 units Direct materials (100% complete) Conversion costs (65% complete) Costs for December: WIP, beginning Inventory: Direct materials Conversion costs Direct materials added Conversion costs added $151,000 77,000 226,400 300,000 Abnormal spoilage totals O A. 7,100 units O B. 3,196 units OC. 4,188 units OD. 2,912 units