The assembly department 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 2017 are as follows: WIP, beginning inventory April 1, 2017 90,000 units Direct materials (100% complete) Conversion costs (60% complete) Started during April 135,000 units Completed and transferred out April 30, 2017 189,000 units WIP, ending inventory 4/30/2017 26,000 units Direct materials (100% complete) Conversion costs (30% complete) Costs for April: WIP, beginning Inventory: Direct materials $135,000 Conversion costs $100,910 Direct materials added $303,000 Conversion costs added $388,130 (a) Find Total units of normal and abnormal spoiled units? (b) Prepare a production cost worksheet using weighted-average for the assembly department? ( showing the total costs to account for, cost per equivalent units, and assign costs to units completed and transferred out, to abnormal spoilage and to units in the ending work-in process.) (c) Find the cost per unit completed and transferred out.