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. Spoiled fillets generally constitute 4% of the good fillets. Data for April 2017 are as follows:

WIP, beginning inventory 4/1/2017 88,000 fillets

Direct materials (100% complete)

Conversion costs (60% complete)

Started during April 140,000 fillets

Completed and transferred out 4/30/2017 189,000 fillets

WIP, ending inventory 4/30/2017 23,000 fillets

Direct materials (100% complete)

Conversion costs (30% complete)

Costs for April:

WIP, beginning Inventory:

Direct materials $140,000

Conversion costs 100,910

Direct materials added 310,000

Conversion costs added 384,130

Normal spoilage totals ________.

	a.	7,560 units
	b.	9,200 units
	c.	16,000 units
	d.	8,440 units