The assembly department of ABC, Inc. uses weighted average process costing method. It began the month of January 2008 with 8,000 units in beginning work-in-process, which were 75% complete. During the period, work was begun on an additional 45,000 units. Direct materials are added when the goods are 50% complete, labor is added when the units are 30% complete and overhead is incurred uniformly. Units are inspected for rework when they are 70% complete. Rejected units are returned to 40% complete point for rework. Normal rework is 2 percent of the units surviving inspection. During the period, 42,000 units were inspected for rework. An inspection for spoilage occurs when the units are 80% complete. Normal spoilage is 1 percent of units inspected. This period, 600 units were spoiled. Ending work-in-process on January 31st, consisted of 4,000 units, 25% complete. 11. The number of equivalent units of direct material in normal spoilage was: