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 2020 are as follows: WIP, beginning inventory 4/1/2020 90,000fillets Direct materials (100% complete) Conversion costs (55% compete) Started during April 137,000fillets Completed and transferred out 4/30/2020 181,000fillets WIP, ending inventory 4/30/2020 23,000fillets Direct materials (100% complete) Conversion costs (20% complete) Costs for April: WIP, beginning inventory: Direct materials $137,000 99,910 Conversion costs Direct materials added 306,000 385,130 Conversion costs added 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.) O A. $81,610; $24,824 O B. $1795; $59,015 O C. $101,402; $81,610 O D. $44,850; $10,718