Moccasin Company Produces 15,000 Bars of Chocolates and Has the Following

Multiple Choice

Moccasin Company produces 15,000 bars of chocolates and has the following cost data for the month of January: $$\begin{array} { l r r } & \text { Blending } & \text { Molding } \\& \text { Process } & \text { Process } \\\text { Direct materials } & \$ 12,000 & \$ 3,000 \\\text { Direct labor } & 9,000 & 6,000 \\\text { Applied overhead } & 3,500 & 2,500\end{array}$$
Calculate the costs transferred out of the Molding Department for the month of January. Assume no work-in-process inventories.

A) $24,500
B) $36,000
C) $11,500
D) $30,000