Outose 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 60% converted. Spoiled units generally constitute 6% of the good units. Data for December 2017 are as follows:
| WIP, beginning inventory 12/1/2017 | 22,500 units |
Direct materials (100% complete)
Conversion costs (75% complete)
| Started during December | 76,700 units |
| Completed and transferred out 12/31/2017 | 72,300 units |
| WIP, ending inventory 12/31/2017 | 18,400 units |
Direct materials (100% complete)
Conversion costs (65% complete)
Costs for December:
WIP, beginning Inventory:
| Direct materials added | 232,400 |
| Conversion costs added | 293,000 |
What is the number of total spoiled units?
◦ 10,435 units
◦ 4338 units
◦ 4162 units
◦ 8500 units
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