Beatty Corporation recently started operations. They add material at the beginning of their production process, but they incur conversion cost evenly throughout manufacturing. During March, Beatty finished 15,000 units and had ending work in process of 2,000 units, 60% complete. Equivalent-unit costs were: materials, $15; conversion, $22. The cost of Beatty's ending work-in-process inventory is: Select one: O a. $26,640. O b. $44,400. O c. $56,400. O d. $74,000. e. None of the answers is correct