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 100% converted. Spoiled fillets generally constitute 4% of the good fillets. Data for April 2019 are as follows: WIP, beginning inventory 4/1/2019 Direct materials (100% complete) Conversion costs (50% complete) Started during April Completed and transferred out 4/30/2019 WIP, ending inventory 4/30/2015 Direct materials (100% complete) Conversion costs (20% complete) Costs for April: WIP, beginning Inventory: Direct materials Conversion costs Direct materials added Conversion costs added i 85,000 fillets 130,000 fillets 180,000 fillets 22,000 fillets $130,000 95,910 300,000 383,130