XYZ Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Inspection occurs when units are completed. Spoiled units generally constitute 3% of the good units. Data for December 2017 are as follows:

WIP, beginning inventory 12/1/2017 17,600 units

Direct materials (100% complete)

Conversion costs (20% complete)

Started during December 60,900 units

Completed and transferred out 12/31/2017 58,200 units

WIP, ending inventory 12/31/2017 18,000 units

Direct materials (100% complete)

Conversion costs (80% complete)

Costs for December:

WIP, beginning Inventory:

Direct materials $183,600

Conversion costs 92,500

Direct materials added 269,280

Conversion costs added 352,800

Abnormal spoilage totals ________.