20. 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 was completed and transferred to finished A. $46,410 B. $54,600 C. $51,000 D. $38,220