14. Materials costs of $500000 and conversion costs of $627250 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 100000 units were started into production in September, and there were 5000 units in ending work in process that were 30% complete at the end of September. What was the total amount of manufacturing costs assigned to the 5000 units in the ending work in process?

$25000.

$17250.

$9750.

$34750.