What is the number of total spoiled? units

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Reference no: EM133133391

Question - 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:

?WIP, beginning inventory? 4/1/2017

?93,000 fillets

Direct materials? (100% complete)


Conversion costs? (50% complete)


Started during April

?133,000 fillets

Completed and transferred out? 4/30/2017

?183,000 fillets

?WIP, ending inventory? 4/30/2017

?30,000 fillets

Direct materials? (100% complete)


Conversion costs? (25% complete)


Costs for? April:


? WIP, beginning? Inventory:


Direct materials

?$132,000

Conversion costs

?97,910

Direct materials added

?309,000

Conversion costs added

?387,130

Required - What is the number of total spoiled? units?

A. ?74,420 units

B. ?32,000 units

C. ?7,000 units

D. ?13,000 units

Reference no: EM133133391

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