Fish Filiet Incorporated obtains fish and then processes them into frozen fllets and then prepares the frozen fish fillats for distritubich fo its metail sates depatnent. Direct materials are added at the intiation of the cycle: Conversion costs are incured evenly throughout the production cycle. Beforo inspection, some filuts are spoiled due to undelectablo defects. Inspection cocurs when units are 45% converted. Spoiled fillets gonerally consitute 6if of the good filts. Dava for Apri 2017 are as follows: A. 13,000 unts B. 74,420 units C. 7,000 units D. 32.000 unts What is the number of total spoiled units? A. 13,000 units B. 74,420 unts C. 7,000 units D. 32,000 unts