Suppose Hill Manufacturing Began Production in January with Zero Units

Multiple Choice

Suppose Hill Manufacturing began production in January with zero units in process.During January, Hill started production of 18,000 units and completed 15,500 units by January 31.Manufacturing costs totaled $68,800 ($43,200 for materials and $25,600 for labor and overhead) .How much cost is allocated to WIP ending inventory?

A) $59,245
B) $19,600
C) $9,555
D) $68,800
E) None of the above.