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 8% of the good units. Data for March are as follows: Physical Units 13,200 43,000 Beginning WIP, March 1 Start in March Completed and transferred out during the month Ending WIP, March 31 39.300 10,700 How many units would be classified as "Abnormal Spoilage"? 2,350 2,460 None of these options is correct. 2,644