Materials Are Added at the Beginning of the Process

Multiple Choice

$$\begin{array} { | l | l | l | } \hline & \text { Materials } & \text { Conversion Cost } \\\hline \text { Work in process, beginning } & \$ 8,000 & \$ 6,000 \\\hline \text { Current added during January } & \$ 40,000 & \$ 32,000 \\\hline \text { Equivalent units of production } & 100,000 & 95,000 \\\hline \text { Cost per equivalent unit } & \$ 0.48 & \$ 0.40 \\\hline \begin{array} { l } \text { Units completed and transferred to the next } \\\text { department }\end{array} & 90,000 \text { units } & \\\hline \text { Work in process, ending } & 10,000 \text { units } & \\\hline\end{array}$$ Materials are added at the beginning of the process. The ending work in process is 50% complete with respect to conversion costs. What cost would be recorded for the ending work in process inventory?

A) $8,800.
B) $4,400.
C) $6,800.
D) $3,400.