Universal Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Universal's most popular engine, the "Atomic 8".

Beginning work-in-process (40% completed)						370	units
Transferred-in						1,560	units
Normal spoilage						100	units
Abnormal spoilage						90	units
Good units transferred out						1,350	units
Ending work-in-process (24% completed)						390	units
Conversion costs in beginning inventory						$174,300
Current conversion cost						$692,954

Universal Automotive Group calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spoilage costs are charged as a loss. The units of the Atomic 8 that are spoiled are the result of defects not discovered before inspection of finished units. Using the weighted-average method, answer the following question:

What are the equivalent units for conversion costs?

A.1,930

B.1,560

C.1,634

D.1,486

What are the total conversion costs of abnormal spoilage?

A.$44,880

B.$45,880

C.$47,780

D.$41,980