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Outose Concept manufactures small tables in its Processing Department Direct materials are added at the initiatic the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly through the production cycle. Before inspection, some units are spoiled due to undetectable materials defects Inspection o when units are 55% converted. Spolled units generally constitute 3% of the good units. Data for December 2020 ar as follows: A. 5,634 units B. 7.800 units c. 8,060 units D. 2,166 units