Fish Fillet Incorporated obtains fish and then procosses them into frozen fillets and then prepares the frezen fish fillots for distribution lo its retail sales departmert. Dired matesiale are added at the initiation of the cycie. Conversion costs are incurred evenly throughout the production cycle. Before inspoction, some fitels are spolled due to non detectable defects Inspection occus when units are 50% conwerted Spoiled fillets generally consthtute 3.5% of the good fillets. Data for April2018 are as follows Click the icon to view the April 2018 data What is the total number of spoiled units? April 2018 Data A. 10.000 units B. 14.000 units WIP, boginning inventory April 1, 2018: 80,000 fillets Direct materials ( 100% conplete) C. 7,000 units Conversion conts ( 50% complete) D. 50,000 unith Started during Apeit 150.000 fillete Compleled and transforred in April 200,000 fisets E. 16,000 units WiP ending inventory Aptil 30, 2018. 16,000 filets Dired materials (100\%s complete) Convertlon costs (20\% complote) Costs for Aptil WiP, beginning lnventory Deect materials $110.000 Converslon costs $80.000 Direct materials added $290,200 Conversion costs added 5376,130