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 5% of the good fillets. Data for April 2020 are as follows: WIP, beginning inventory 4/1/2020 89,000fillets Direct materials (100% complete) Conversion costs (50% compete) Started during April 130,000fillets Completed and transferred out 4/30/2020 186.000fillets WIP, ending inventory 4/30/2020 23,000fillets Direct materials (100% complete) Conversion costs (30% complete) Costs for April: WIP, beginning inventory: Direct materials Conversion costs Direct materials added Conversion costs added Normal spoilage totals: O A. 700 units O B. 10,000 units OC. 9300 units O D. 0 units $134,000 101,910 308,000 389,130