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 ending inventory of work-in-process is complete as to materials. The cost of conversion in the ending inventory is:

	A.	$ 30,800
	B.	$308,000
	C.	$ 15,800
	D.	$158,000