A golf ball manufacturer gives us its data for the year:

WIP Inventory, January 1

0 units

Units started

9,400 units

Units completed and transferred out

6,300 units

WIP Inventory, December 31

3,100 units

Direct materials

$15,178

Direct labor

$6,600

Manufacturing Overhead

$5,411

Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs.

On December 31, the total cost of the units in ending WIP would be closest to

A. $4,565

B. $7,393

C. $6,163

D. $9,739