A company has three departments: A, B, and C (in that order of production). In Department B, the cost per equivalent unit was $10 for materials and $20 for conversion costs. During the year, 10,000 units were completed and transferred out of Department B. The ending inventory of Department B consisted of 5,000 partially completed units 50% complete with respect to materials and 20% complete with respect to conversion costs. What is the cost of the units completed and transferred out of Department B into Department C? a. $90,000 O b. $45,000 O c. $450,000 O d. $300,000