Information for the Current Month for the Polishing Department Is

Multiple Choice

Information for the current month for the Polishing Department is shown below. $\begin{array}{|l|c|c|}\hline & \text { Direct Materials } & \text { Conversion Costs } \\\hline \text { Begining work in process inventory } & \$ 8,100 & \$ 10,525 \\\hline \text { Current month's costs } & \$ 31,240 & \$ 56,240 \\\hline \text { Ecuivalent units based on the FIFO costing gmethod } & 71,000 & 74,000 \\\hline {\text { Urits completech } 69,000} \\\hline \text { Units in ending work in process inventoty }-6,000 & & \\\hline\end{array}$
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 80 percent complete. Determine the cost of ending work in process inventory.

A) $7,200
B) $3,552
C) $5,760
D) $6,288