Verer Custom Carpentry manufactures chairs 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 March 2020 are as follows:

WIP, beginning inventory 3/1/2020 32,000 units

Direct materials (100% complete)

Conversion costs (90% complete)

Started during March 70,800 units

Completed and transferred out 80,400 units

WIP, ending inventory 3/31/2020 18,700 units

Direct materials (100% complete)

Conversion costs (80% complete)

Costs:

WIP, beginning inventory:

Direct materials $70,200

Conversion costs 40,500

Direct materials added 106,000

Conversion costs added 128,160

Compute both the normal and abnormal spoilage units, respectively, for March when using FIFO.