what is the loss from abnormal spoilage for the first quarter?

The following information pertains to questions 23 and 24. Ex Company. which produces a single product began operations on January 1, Year 1. Material A is added at the start of the production process and packaging material B is added at the very end of the process. Conversion costs are incurred uniformly throughout the process. Inspection takes place when manufacturing is completed, but before packaging material B is added. Spoiled units are discarded. Normal spoilage for this production process is 4% of good output. Production data for the first quarter of Year was as follows: Units started 18,000 units Good units completed and transferred-out 15,000 units Ending work-in-process inventory 2,000 units Using a weighted average process costing system, Ex Company incurred the following costs per equivalent unit during the first quarter: Material A $11.00 Material B $0.80 Conversion costs $15.00 The cost of ending work-in-process inventory using weighted average process costing was $34,000