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 undetectable defects. Inspection occurs when units are 50% converted. Spoiled fillets generally constitute 5% of the good fillets. Data for April 2017 are as follows: WIR beginning inventory 4/1/2017 Direct materials (100% complete) Conversion costs (55% complete) Started during April Completed and transferred out 4/30/2017 ending inventory 4/30/2017 Direct materials (100% complete) Conversion costs (30% complete) Costs for April- WIP, beginning Inventory: Direct materials Conversion costs Direct materials added Conversion costs added 92,000 fillets 140,000 fillets 187,000 fillets 31,000 fillets $135,000 102,910 302,000 385, 130 What cost is allocated to abnormal spoilage using the weighted average process costing method? (Round any cost per unit calculations to the nearest cent) O D. $19,530 so $8,953 $8,759