Refresh Produces Soft Drinks and Sodas

Multiple Choice

Refresh produces soft drinks and sodas. Production of 100,000 liters was started in February, 85,000 liters were completed. Material costs were $38,220 for the month while conversion costs were $16,380. There was no beginning work-in-process; the ending work-in-process was 40% complete.
- What is the cost of the product that remains in work-in-process?

A) $16,380.
B) $51,000.
C) $3,600.
D) $9,000.