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 40% converted. spoiled fillets generally constitute 6% of the good fillets. data for april 2017 are as follows: wip, beginning inventory 4/1/2017 94 comma 000 fillets direct materials (100% complete) conversion costs (55% complete) started during april 130 comma 000 fillets completed and transferred out 4/30/2017 190 comma 000 fillets wip, ending inventory 4/30/2017 23 comma 000 fillets direct materials (100% complete) conversion costs (20% complete) costs for april: wip, beginning inventory: direct materials $ 137 comma 000 conversion costs 102 comma 910 direct materials added 309 comma 000 conversion costs added 389 comma 130 what is the number of total spoiled units? a. 7 comma 800 units b. 11 comma 000 units c. 77 comma 360 units d. 26 comma 000 units