Answer the Following Questions Using the Information Below:
Fish Fillet

question 87

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}$

-Normal spoilage totals ________.

• A) 7,200 units
• B) 0 units
• C) 13,000 units
• D) 5,800 units

---

Definitions:

Self-Esteem

Someone's internal judgment of their value, involving both their self-concept and feelings.

Exchange Relationships

Social relationships where the mutual exchange of goods, services, favors, or other benefits is the foundation and expectation of the interaction.

Communal Relationships

Social connections in which individuals emphasize mutual care and concern for each other's welfare.

Reciprocity

A mutual exchange of privileges or actions, where the behavior of one party leads to a response from another in a similar manner.