9. The Al Nabras Company uses the weighted average method in its process costing system. The company's ending work in process equivalent units were calculated as 10,000 units in respect to direct materials, and 8,000 units in respect to conversion. Also, total companies completed and transferred out equivalent units were calculated as 30,000 units for both direct materials and conversation cost. If the costs per equivalent unit are $3.00 for the materials and $5.00 for conversion, the total cost of the ending work in process inventory account would be: A. $30,000 B. $34,000 C. $240,000 D. $36,000