Yuehan Company 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 at the end of the process. Data for August 2021 are as follows:

WIP, beginning inventory 1 August 2021 14,844 units

Direct materials (100% complete)

Conversion costs (75% complete)

Started during August 76,077 units

Completed and transferred out during the month 72,191 units

WIP, ending inventory 31 August 2021 10,690 units

Direct materials (100% complete)

Conversion costs (65% complete)

Costs for:

WIP, beginning Inventory:

Direct materials $159,877

Conversion costs 77,800

Direct materials added during August 232,400

Conversion costs added during August 288,143

What is the number of total spoiled units in the month of August 2021?