Where did they get 6,000 from in the equivalent unit calculations for conversion costs?

27.XYZ Inc. 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 undetectable defects. Inspection occurs when units are 45% converted. Spoiled fillets generally constitute 6% of the good fillets. Data for April 2017 are as follows: 85,000 fillets WIP, beginning inventory 4/1/2017 Direct materials (100% complete) Conversion costs (60% complete) Started during April Completed and transferred out 4/30/2017 WIP, ending inventory 4/30/2017 Direct materials (100% complete) Conversion costs (25% complete) 134,000 fillets 186,000 fillets 27,000 fillets Costs for April: WIP, beginning Inventory: Direct materials $140,000 Conversion costs 97,910 Direct materials added 304,000 Conversion costs added 387,130 What is the total cost per equivalent unit using the weighted average method of process costing? Answer: $4.47 Direct Materials Conversion Costs WIP, beginning inventory $140,000 $97,910 Costs added during period 304,000 387,130 Total cost to account for 444,000 485,040 Divide by equivalent units* 219,000 198,750 Equivalent-unit costs $2.03 S2.44 * Equivalent unit calculations: Direct Materials: 85,000 + 134,000 = 219,000 units Conversion Costs: 186,000+ 6000 + (27,000 x 25%) = 198,750 units Total cost per equivalent unit = $2.03 + $2.44 = $4.47