Pleering Corp. uses a weighted average process costing system. In production, direct materials are added at the end of the production process and conversion costs are incurred evenly throughout the production process. Inspection occurs at the end of the process before materials are added and spoiled units are removed from production. Normal spoilage is 5% of the good units. Data for March are as follows: Physical Units Beginning WIP, March 1 13,200 Start in March 42,100 Completed and transferred out during the 39,300 month Ending WIP, March 31 10,700 How many units would be classified as "Abnormal Spoilage"? None of these options is correct. 3,755 3,335 4,350