EX5: 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. Before inspection, some fillets are spoiled due to nondetectible defects. Inspection occurs when units are 50% converted. Spoiled fillets generally constitute 3.5% of the good fillets. The weighted-average method of process costing is used by the company. Data for April 2012 are as follows: WIP, beginning inventory 1 April 80,000 fillets Direct materials (100% complete) Conversion costs (50% complete) Started during April 150,000 fillets Completed and transferred out 30 April 200,000 fillets WIP, ending inventory 30 April 16,000 fillets Direct materials (100% complete) Conversion costs (20% complete) Costs for April: WIP, beginning Inventory: Direct materials $110,000 Conversion costs $80,000 Direct materials added $290,200 Conversion costs added $376,130 Required: 1. What is the number of total spoiled units? Normal spoilage totals and abnormal spoilage totals? (Hint: 14,000; 7,000, 7000 units] 2. What is the total cost per equivalent unit? (Hint: $3.84) 3. What cost is allocated to abnormal spoilage? (Hint: $26,880) 4. What are the amounts of direct materials and conversion costs assigned to ending work in process? (Hint: $27,840; 6,720)