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. Spoiled units generally constitute 4% of the good units. Data for December 2020 are as follows: WIP, beginning inventory 12/1/2020 23,000 units Direct materials (100% complete) Conversion costs (75% compete) Started during December 76,900 units Completed and transferred out 12/31/2020 72,700 units WIP, ending inventory 12/31/2020 18,800 units Direct materials (100% complete) Conversion costs (70% complete) Costs for December: WIP, beginning inventory: Direct materials $160,000 Conversion costs 77,300 Direct materials added 224,400 Conversion costs added 293,000 Abnormal spoilage totals ________.