8) Fish Fillet Incorporated obtains fish and then processes them into frozen fillets and then prepares the frozen fish fillets for distribution to its retail sales department. Direct materials are added at the initiation of the cycle. Conversion costs are incurred evenly throughout the production cycle. Inspection occurs at the end of the processing. The company uses Weighted Average process costing. Spoiled fillets generally constitute 4% of the good fillets. Data for April 2020 are as follows: (15 pts) WIP, beginning inventory 4/1/2020 Direct materials (100% complete) Conversion costs (50% complete) Started during April Completed and transferred out 4/30/2020 WIP, ending inventory 4/30/2020 Direct materials (100% complete) Conversion costs (25% complete) 90,000 fillets 135,000 fillets 189,000 fillets 26,000 fillets Costs for April: WIP, beginning Inventory: Direct materials Conversion costs $135,000 100,910 310,500 Direct materials added Conversion costs added 388,180 A) Determine the number of units of NORMAL spoilage B) Determine the number of units of ABNORMAL spoilage C) What is the total cost of units transferred out to finished goods? D) What is the total cost assigned to Ending WIP? E) What cost, if any, is assigned to Abnormal Spoilage?