Answer the Following Questions Using the Information Below:
Fish Fillet

question 114

Multiple Choice

Answer the following questions using the information below:
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 nondetectible defects. Inspection occurs when units are 50% converted. Spoiled fillets generally constitute 4% of the good fillets. Data for April 2015 are as follows:
$\begin{array} { l } \text {WIP, beginuing inventory 4/1/2015 }& \text { 85,000 fillets} \\ \text {Direct materials (100\% complete) }\\ \text {Conversion costs ( \( 50 \% \) complete) }\\\text { Started during April } & 130,000 \text { fillets } \\\text { Completed and transferred out } 4 / 31 / 2015 & 180,000 \text { fillets } \\\text { WIP, ending inventory } 4 / 31 / 2015 & 22,000 \text { fillets }\\ \text {Direct materials ( \( 100 \% \) complete) }&\\ \text { Conversion costs ( \( 20 \% \) complete) }\\\\\text { Costs for April: }\\\text { WIP, beginuning Inventory: }\\ \text { Direct materials } & \$ 130,000 \\\text { Conversion costs } & 95,910 \\\text { Direct materials added } & 300,000 \\\text { Conversion costs added } & 383,130\end{array}$

-What is the number of total spoiled units?

• A) 16,000 units
• B) 7,000 units
• C) 15,000 units
• D) 13,000 units

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Definitions:

Ganglion Cells

Neurons located in the retina of the eye that process visual information received from photoreceptors and transmit it to the brain.

Photoreceptor Cells

Specialized cells in the retina of the eye that convert light into signals that can be processed by the brain, allowing for vision.

Retina

A layer of cells at the back of the eye that senses light and converts it into neural signals, which are sent to the brain for visual recognition.

Fovea

A small depression in the retina of the eye where visual acuity is highest due to the concentration of cones.