Anderson, Inc., has 1,000 units of ending work in process that are 100% complete for materials and 60% complete for conversion. If the cost per equivalent unit is \($3\) for materials and \($6\) for conversion, what is the total value of Work in Process Inventory?

a. \($6,000.\)

b. $9,000.

c. $8,000.

d. $6,600.