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 Direct materials (100% complete) 90,000 fillets Conversion costs (50% complete) Started during April 135,000 fillets Completed and transferred out 4/30/2017 189,000 fillets 26,000 fillets WIP, ending inventory 4/30/2017 Direct materials (100% complete) Conversion costs (25% complete) Costs for April: WIP, beginning Inventory: Direct materials Conversion costs Direct materials added Conversion costs added $135,000 100.910 303,000 388,130 What is the amount of direct materials and conversion costs assigned to ending work in process using the weighted-average process- costing method? (Round any cost per unit calculations to the nearest cent.) $96,730, $101,227