31) 31) 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. Inspection occurs when units are 45% converted. Spoiled fillets generally constitute 6% of the good fillets. Data for April 2017 are as follows: 93,000 fillets WIP, beginning inventory 4/1/2017 Direct materials (100% complete) Conversion costs (50% complete) Started during April Completed and transferred out 4/31/2017 WIP, ending inventory 4/31/2017 Direct materials (100% complete) Conversion costs (25% complete) 133,000 fillets 183,000 fillets 30,000 fillets Costs for April: WIP, beginning Inventory: Direct materials Conversion costs Direct materials added Conversion costs added $132,000 97,910 309,000 387,130 What is the number of total spoiled units? A) 13,000 units B) 74,420 units C) 32,000 units D) 7000 units