Below is selected information from Chipset's cost of production report:

Cost per equivalent unit in process

$10

Units completed

15,000

Total costs in process

$332,000

Equivalent units of materials in ending inventory

2,000

Cost per equivalent unit of materials

$6

The cost of conversion in the ending inventory is:

A.$ 30,800

B.$158,000

C.$308,000

D.$ 15,800