Fish Fillet Incorporated obtains fish and then processes theminto frozen fillets and then prepares the frozen fish fillets fordistribution to its retail sales department. Direct materials areadded at the initiation of the cycle. Conversion costs are incurredevenly throughout the production cycle. Before? inspection, somefillets are spoiled due to undetectable defects. Inspection occurswhen units are? 40% converted. Spoiled fillets generallyconstitute? 6% of the good fillets. Data for April 2017 are as?follows: ?WIP, beginning inventory? 4/1/2017 ? 85,000 fillets????????Direct materials? (100% complete) ????????Conversion costs?(50% complete) Started during April ?134,000 fillets Completed andtransferred out? 4/30/2017 ?183,000 fillets ?WIP, ending inventory?4/30/2017 ?24,000 fillets ????????Direct materials? (100% complete)????????Conversion costs? (25% complete) Costs for? April: ????WIP, beginning? Inventory: ????????Direct materials ?$140,000????????Conversion costs ?105,910 ????Direct materials added?309,000 ????Conversion costs added ?390,130 What cost is allocatedto abnormal spoilage using the weightedaverage processcosting?method? (Round any cost per unit calculations to the nearest?cent.)
