Beattie Company completed and transferred out 2,300 units in May 2008. There were 200 units in the Work-in-Process Inventory on May 31, 2008, 30% complete as to conversion costs and 100% complete as to materials. The month's charges for conversion costs and material costs were $9,440 and $6,250, respectively. There was no beginning inventory on May 1, 2008. What is the cost of the work transferred-out during May?

	$15,690
	$8,510
	$14,950
	$16,250