A company using process costing completed and transferred 40,000 units of product to finished goods inventory. In addition to the transferred units, 15,000 additional units were in process 60% complete when the period ended. If total conversion costs to be allocated were $61,250, how much conversion cost would be assigned to the ending work in process inventory?
A. $11,250
B. $18,750
C. $20,455
D. $13,500