WIP, beginning inventory $\frac{4}{1}\frac{?}{2020}$

$,$Direct materials $(100\%$ complete$)$

$,$Conversion costs $(60\%$ compete$)$

Started during April

Completed and transferred out$\frac{4}{30}\frac{?}{2020}133,000$ fillets

$,182,000$ fillets

WIP, ending inventory$\frac{4}{30}\frac{?}{2020},28,000$ fillets

$,$Direct materials $(100\%$ complete$)$

$,$Conversion costs $(25\%$ complete$)$

Costs for April:

$,$WIP, beginning inventory:

$,,$Direct materials $$140,000$

$,,$ Conversion costs $102,910$

$,$ Direct materials added $307,000$

$,$ Conversion costs added $386,130$

A$.$ $$0$

B$.$ $$13,881$

C$.$ $$14,020$

D$.$ $$30,586$