The Blue Tide Company Manufactures Light Bulbs in a Single

Multiple Choice

The Blue Tide Company manufactures light bulbs in a single process. The following information is available:
$$\begin{array} { | l | l | } \hline \text { Work in process inventory, Jan. 1 } & 0 \text { units } \\\hline \text { Units started in production } & 14,000 \text { units } \\\hline \text { Units completed and transferred out } & 9,000 \text { units } \\\hline \text { Work in process inventory, Dec. } 31 & 5,000 \text { units } \\\hline \text { Production costs: } & \\\hline \text { Direct materials } & \$ 38,500 \\\hline \text { Direct labor } & \$ 13,975 \\\hline \text { Manufacturing overhead } & \$ 8,600 \\\hline\end{array}$$ The ending work in process was 90% complete with respect to direct materials and 40% complete with respect to conversion costs. How much was the total manufacturing costs to account for?

A) $22,575
B) $61,075
C) $38,500
D) $52,475