At the end of the month, Herbicida calculated equivalent units of production in the Mixing Department as shown below: UNITS Units accounted for Completed and transferred out Ending work-in-process Equivalent Units Direct Materials Costs 30,000 3,000 33,000 30,000 3,000 33,000 Equivalent Units Conversion Costs 30,000 1,800 31,800 The cost per equivalent unit using the weighted average method is $7 for material costs and $6 for conversion costs. What is the cost of ending work-in-process for the Mixing Department? OA. $62,400 OB. $10,800 OC. $31,800 OD. $21,000