Information for the Current Month for Process 3 Is Shown

Multiple Choice

Information for the current month for Process 3 is shown below. $\begin{array}{lrl}&\text { Direct Materials }&\text { Conversion Costs }\\\text { Beginning work in process } & \$ 3,600 & \$ 930 \\\text { Current month's costs } & 55,800 & 48,204\\\text {Equivalent units based on the FIFO}\\\text {costing method}&62,000&61,800\end{array}$
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.