9. Pats Paint Company (PPC) uses process costing to determine the costs of its various products. In October, PPC had 3,000 gallons of paint in work in process. The paint was 100% complete with respect to materials and 40% complete with respect to conversion. If the cost per equivalent unit of materials is $18 and the cost per equivalent unit of conversion is $130, then the cost of ending work in process is:

a. $177,600.

b. $210,000.

c. $411,600.

d. $444,000.

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