Information for the Current Month for Process 3 Is Shown

Multiple Choice

Information for the current month for Process 3 is shown below. $\begin{array}{lrr}&\text { Direct Materials }&\text { Conversion Costs }\\\text { Beginning work in process } & \$ 3,600 & \$ 30 \\\text { Current month's costs } & 55,800 & 48,204 \\\text { Equivalent units based on the FIFO } & & \\\text { costing method } & 62,000 & 61,800\end{array}$ Units completed-60,000
Units in ending work in process-6,000
Direct materials are added at the beginning of the process.Beginning work in process is 30 percent complete as to conversion costs; ending work in process inventory is 50 percent complete.The cost of ending work in process inventory totaled

A) $7,740.
B) $4,224.
C) $5,400.
D) $8,700.