Fish Fillet Incorporated obtains fish and then processes them into frozen filtets and then prepares the frozen fish filets 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 spolled due to non detoctablo defects. Inspection occurs when units are 50% converted. Spolled fillets generally constitute 3.5% of the good fillets. Data for April 2018 are as follows. Click the icon to view the April 2018 data. Use the weighted-average process-costing method. What amounts are assigned to ending work-in-process for direct materials and corversion costs, respectively? Round to the nearest dollar. A. $27,840;$33,600 B. $633,600;$6,720 C. $27,840;$6,720 D. $6,720;$27,840 E. $33,600;$27,840 April 2018 Data WiP, beginning inventory April 1,2018: 80,000 fillets Direct materials ( 100% complete) Conversion costs ( 50% complete) Startod during Aprit; 150,000 fillets Completed and transferred in April: 200,000 fillets WIP, ending inventory Apni 30, 2018: 16,000 fillets Direct materials ( 100% complete) Conversion costs (20\% complete) Costs for Apri: WIP, beginning inventory. Direct materials: $110,000 Conversion costs: $80,000 Direct materials added: $290,200 Conversion costs added: $376,130