Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are added at the beginning of the process and conversion costs are incurred evenly throughout the production cycle. Inspection takes place at the end of the process and spoiled units generally constitute 4% of the good units. Data provided for February are as follows:

WIP, beginning inventory February 1	25,000 units
Direct materials (100% complete)
Conversion costs (50% complete)
Started during February	82,000 units
Completed and transferred out	81,000 units
WIP, ending inventory February 28	15,000 units
Direct materials (100% complete)
Conversion costs (25% complete)
Costs:
WIP, beginning inventory:
Direct materials	$150,000
Conversion costs	44,000
Direct materials added	209,916
Conversion costs added	109,893

What are the normal and abnormal spoilage units, respectively, for February when using FIFO?

A.3,280 units; 1,640 units

B.3,240 units; 11,000 units

C.7,760 units; 1,640 units

D.3,240 units; 7,760 units

E.1,400 units; 1,480 units