what is the solution to each of these questions:

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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 non detectable defects. Inspection occurs when units are 50% converted. Spoiled 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 conversion costs, respectively? Round to the nearest dollar. A. $33,600;$27,840 B. $27,840;$6,720 C. $27,840;$33,600 D. $6,720;$27,840 E. $633,600;$6,720 April 2018 Data WIP, beginning inventory April 1, 2018: 80,000 fillets Direct materials (100\% complete) Conversion costs ( 50% complete) Started during April: 150,000 fillets Completed and transferred in April: 200,000 fillets WIP, ending inventory April 30, 2018: 16,000 fillets Direct materials ( 100% complete) Conversion costs ( 20% complete) Costs for April: WIP, beginning Inventory: Direct materials: $110,000 Conversion costs: $80,000 Direct materials added: $290,200 Conversion costs added: $376,130 Hollywood North Magic, a cosmetic manufacturer, began operations in January. During the first month of operations, $60,000 was incurred for direct materials and $80,000 was incurred for conversion costs. During January, 30,000 litres of cosmetics were started and 6,000 litres were unfinished at the end of the month. Ending work-in-process was 45% completed. All inputs are added evenly throughout the production process. What is the materials cost per unit in January using the FIFO method? Round to the nearest cent. A. $2.00 B. $2.25 C. $3.00 D. $2.50 E. $1.67