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 3.5% of the good fillets. Data for April 2012 are as follows:

WIP, beginning inventory 4/1/2012	80,000 fillets
Direct materials (100% complete)
Conversion costs (50% complete)
Started during April	150,000 fillets
Completed and transferred out 4/31/2012	200,000 fillets
WIP, ending inventory 4/31/2012	16,000 fillets
Direct materials (100% complete)
Conversion costs (20% complete)
Costs for April:
WIP, beginning Inventory:
Direct materials	$ 110,000
Conversion costs	80,000
Direct materials added	290,200
Conversion costs added	376,130

What are the amounts of direct materials and conversion costs assigned to ending work in process using the weighted-average process-costing method?

A.

$27,840 $6,720

B.

$6,720; $27,840

C.

$27,840; $33,600

D.

$33,600; $27,840