Masterson Company has calculated a cost per unit of \($4-00\) for materials and \($8.50\) for conversion to manufacture a specific product. Ending work in process has 1,000 units that are fully complete for materials and 70 percent complete for conversion. What amount will Masterson have in its ending Work in Process Inventory?

a. \($12,500.\)

b. $8,750.

c. $5,950.

d. $9,950.