The following data, in physical units, describe a grinding process for January:

Units

Work in process, beginning 18,600

Started during current period 189,000

Spoiled units ?

Good units completed and transferred out 170,000

Work in process, ending 25,000

Inspection occurs at the 100% completion stage. Normal spoilage is 5% of the good units passing inspection.

The abnormal spoilage in units is:

Select one:

a. 4100 b. Cannot be determined from the data given c. 8500 d. 5800 e. 3150