Information for the Current Month for Process 3 Is Shown

Multiple Choice

Information for the current month for Process 3 is shown below. $\begin{array}{|l|l|l|} \hline& \text { Direct Materials } & \text { Conversion Costs } \\\hline \text { Beginining work in process } & \$ 3,600 & \$ 930 \\\hline \text { Current month's costs } & 55,800 & 48,204 \\\hline \text { Equivalent units based on the FIFO costingmethod } & 52,000 & \$ 1,800 \\\hline\end{array}$ 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.