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. Inspection occurs when units are $45\%$ converted. Spoiled fillets generally constitute $6\%$ of the good fillets. Data for Aprll $2017$ are as follows:

WIP, beginning inventory $\frac{4}{1}\frac{?}{2017}$

$93,000$ fillets

Direct materials $(100\%$ complete$)$

Conversion costs $(50\%$ complete$)$

Started during April

Completed and transferred out $4/31/2017$

WIP, ending inventory $\frac{4}{31}\frac{?}{2017}$

Direct materials $(100\%$ complete$)$

Conversion costs $(25\%$ complete$)$

Costs for April:

WIP, beginning Inventory:

Direct materlals

Conversion costs

Direct materials added

Conversion costs added

$133,000$ fillets

$183,000$ fillets

$30,000$ fillets

What is the number of total spoiled units?

A$)13,000$ units

B$)74,420$ units

C$)32,000$ units

D$)7000$ units