A. R2 800 B. R4 000 C. R3 200 D. R1 200

Boba (Pty) Limited makes window coolers. Each window cooler contains a small thermostat. During March 2022, 800 thermostats were drawn from the supply room and allocated to the units in process. 70% of these units were transferred to finished goods. 20% were still unsold at the end of the month. Each thermostat cost R5. The cost of thermostat in work-in- process at the end of the month would be