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. Spoiled fillets generally constitute 5% of the good fillets. Data for April 2015 are as follows:

WIP, beginning inventory 4/1/2015 95,000 fillets Direct materials (100% complete) Conversion costs (40% complete) Started during April 132,000 fillets Completed and transferred out 4/31/2015 190,000 fillets WIP, ending inventory 4/31/2015 23,000 fillets Direct materials (100% complete) Conversion costs (25% complete) Costs for April: WIP, beginning Inventory: Direct materials $131,000 Conversion costs 97,910 Direct materials added 304,840 Conversion costs added 287,315