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

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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 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:

WIP, beginning inventory 4/1/2015                          85,000 fillets

     Direct materials (100% complete)

     Conversion costs (50% complete)

Started during April                                             130,000 fillets

Completed and transferred out 4/31/2015               180,000 fillets

WIP, ending inventory 4/31/2015                          22,000 fillets

     Direct materials (100% complete)

     Conversion costs (20% complete)

Costs for April:

     WIP, beginning Inventory:

           Direct materials                                              $ 130,000

           Conversion costs                                                 95,910

     Direct materials added                                           300,000

     Conversion costs added                                           383,130

What is the number of total spoiled units?