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The abnormal spoilage is 675 units and the cost per equivalent unit is $4 for direct materials and $5 for conversion. The inspection point is

The abnormal spoilage is 675 units and the cost per equivalent unit is $4 for direct materials and $5 for conversion. The inspection point is at the end of processing. There are 1,350 units in ending Work-in-Process and normal spoilage is 450 units. What is the cost of spoilage shown separately on the cost report?

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