Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 4% of the good units. Data provided for February 2020 are as follows:

WIP, beginning inventory 2/1/2020	51,400	units
Direct materials (100% complete)
Conversion costs (60% complete)
Started during February	170,700	units
Completed and transferred out	180,400	units
WIP, ending inventory 2/28/2020	26,900	units
Direct materials (100% complete)
Conversion costs (20% complete)

Costs:

WIP, beginning inventory:
Direct materials	$280,700
Conversion costs	80,900
Direct materials added	408,800
Conversion costs added	264,900

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

A.

6,828 units; 3,016 units

B.

2,328 units; 4,180 units

C.

7,216 units; 7,584 units

D.

7,216 units; 14,800 units