A tennis ball maker gives us its data for the year:
| WIP Inventory, January 1 |
0 units |
| Units started |
8,500 units |
| Units completed and transferred out |
5,600 units |
| WIP Inventory, ending |
2,900 units |
| Direct materials |
$14,778 |
| Direct labor |
$6,500 |
| Manufacturing Overhead |
$5,611 |
Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, the total costs of units complete and transferred would be closest to
A. $7,569.
B. $14,361.
C. $29,325.
D. $19,320.