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This answer does not include the manufacturing overhead.
Normal spoilage is 4% of the good units that passed inspection. Since 28,500 units passed inspection, the normal spoilage is 1,140 units. Since there were 1,500 spoiled units, 360 of those spoiled units were abnormal spoilage. The costs that are associated with the abnormal spoilage are the rework costs that are incurred to make the units salable. The rework costs are .25 of a direct labor hour, or $4.00 plus the associated overhead, since overhead is applied based on direct labor. The overhead is $30 per direct labor hour, and since .25 of an hour was required per unit, this is $7.50. The per unit rework costs are $4.00 plus $7.50, or $11.50; and since there were 360 units of abnormal spoilage, this is $4,140. Note that the costs of production are not treated as abnormal spoilage. This is because the units are not discarded. Because they are reworked and then sold, it is the cost of the rework that is the result of the spoilage.
This answer uses the wrong number for the number of units of abnormal spoilage.
Because the total spoilage was greater than the expected 4%, there was abnormal spoilage.