At the end of the month, Newton Company calculated equivalent units of production in the Assembly Department (the second processing department) as shown below UNITS Equivalent Units Units accounted for Completed and transferred Transferred in 30,000 Equivalent Units Direct Materials Costs Equivalent Units Conversion Costs 30,000 30,000 out Ending work-in-process 5,000 35,000 3,000 33,000 5,000 35,000 The cost per equivalent unit using the weighted average method is $4 for transferred in, $2 for material costs and $1 for conversion costs. What is the cost of ending work-in-proces the Assembly Department? OA $33,000 OB. $13,000 OC. $27,000 D. $21,000 C