DriveTrain, Inc

Multiple Choice

DriveTrain, Inc. instituted a new process in October 2020. During October, 10,000 units were started in Department A. Of the units started, 8,000 were transferred to Department B, and 2,000 remained in Work-in-Process at October 31, 2020. The Work-in-Process at October 31, 2020, was 100% complete as to material costs and 50% complete as to conversion costs. Material costs of $27,000 and conversion costs of $36,000 were charged to Department A in October. What were the total costs transferred to Department B assuming Department A uses weighted-average process costing?

A) $46,900.
B) $53,600.
C) $56,000.
D) $57,120.