Baron Corporation has two sequential processingdepartments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

Beginning WIP Inventory	8,000 units
Transferredminusin costs in beginning WIP Inventory	$110,200
Direct materials cost in beginning WIP Inventory	$24,500
Conversion costs in beginning WIP Inventory	$22,750
Units transferredminusin	57,000 units
Transferredminusin costs	$546,300
Units completed	52,000
Costsadded: direct materials	$167,120
Costsadded: conversion costs	$245,570
Ending WIP Inventory	13,000 units
(40% complete for materials and30% complete forconversion)

The total cost of units in ending WIP InventoryminusShaping would be closest to

A.

$146,000.

B.

$36,140.

C.

$237,250.

D.

$167,440.