8. A company that uses process costing has 1,000 units in ending Work in Process Inventory that are 100% complete with respect to materials and 80% complete with respect to conversion costs. The cost per unit for inventory is $2.15 for materials and $1.65 for conversion costs. What is the cost assigned to the ending Work in Process inventory? A) $3,470 B) $3,800 C) $3.040 D) $2,150