17. During March, Sly Co.'s Department Y equivalent unit product costs, computed under the weighted-average method, were as follows: Materials are introduced at the end of the process in Department Y. There were 4,000 units (40% complete as to conversion cost) in work-in-process at March 31. The total costs assigned to the March 31 work-in-process inventory should be a. $72,000. b. $57,600. c. $54,400. d. $49,600. (Editors, 1498)