During October, Company X completed 50110 units costing $627451, exclusive of spoilage allocation. Of these completed units, 50% were sold during the month. An additional 9223 units, costing $79821, were 40% completed at October 31. All units are inspected between the completion of manufacturing and the transfer to finished goods inventory. Normal spoilage for the month was $15609, and abnormal spoilage of $54332 was also incurred during the month.

The portion of total spoilage that should be charged against revenue in October is: