A sporting goods manufacturer buys wood as a direct material for basetall bate. The Forming Department procasses the basisball bats, and the bats are then transferred to the Finishing Department, where a sealarit is applied. The Forming Department begari manufacturing 10.000-Casoy Sluggers" during the month of Maxy. There was no beginning inventory, Costs for the Forming Department for the month of May were as followe: A total of 8,000 bats were completed and transferred to the Finishing Department: the remaining 2,000 bats were still in the forming process at the end of the month. All of the Forming Department's direct materials were placed in process, but, on average, only 25% af the conversion cost was applied to the ending work-in-process inventory. The cost of the work-in-process inventory in the Forming Dopartment at the end of May is 57,600 $20,000 $2,500 $10,000