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. Normally spoiled fillets generally constitute 4% of the good fillets passing inspection. Data for April 2015 are as follows: WIP, beginning inventory 4/1/2015 85,000 fillets Direct materials (100% complete) Conversion costs (50% complete) Started during April 130,000 fillets Completed and transferred out 4/31/2015 180,000 fillets WIP, ending inventory 4/31/2015 22,000 fillets Direct materials (100% complete) Conversion costs (20% complete) Costs for April: WIP, beginning Inventory: Direct materials $ 130,000 Conversion costs 95,910 Direct materials added 300,000 Conversion costs added 383,130 Normal spoilage totals 13,000 units 3,800 units OO units 5,800 units