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Answer (B) is correct . Normal spoilage equals 1,140 units (28,500?good units × 4%), so abnormal spoilage equals 360 units (1,500 total spoiled units – 1,140 units of normal spoilage). Given that .25 DLH is needed to rework a spoiled unit, the loss from abnormal spoilage is $4,140 {360 units × [($16 × .25) direct labor + ($30 × .25) manufacturing overhead]}.

Answer (A) is incorrect because The amount of $1,440 (360 units ¡Á $4.00) ignores the manufacturing overhead.
Answer (C) is incorrect because The amount of $3,450 [300 units ¡Á ($4.00 + $7.50)] uses the wrong amount for abnormal spoilage.
Answer (D) is incorrect because A loss should be charged for abnormal spoilage. Total spoilage exceeded the 4% normal rate.