P plc 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 constitute 3% of the good units. Data for December 2017 are as follows:

WIP, beginning inventory 12/1/2017 22,600 units

Direct materials (100% complete)

Conversion costs (80% complete)

Started during December 77,000 units

Completed and transferred out 12/31/2017 72,900 units

WIP, ending inventory 12/31/2017 18,600 units

Direct materials (100% complete)

Conversion costs (65% complete)

Costs for December:

WIP, beginning Inventory:

Direct materials $154,000

Conversion costs 76,800

Direct materials added 230,400

Conversion costs added 290,000

Abnormal spoilage totals ________?

Select one:

a. 5913 units

b. 2430 units

c. 8100 units

d. NONE OF THE GIVEN OPTIONS

e. 2187 units