Bost Products Inc. Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December:

	Number of units		Production Costs
Beginning work-in-process (60% complete)	20,000		$ 72,000
Units started in the current period	300,000		1,809,000
Ending work-in-process (35% complete)	10,000

Refer to the Bost Products Inc. information above. If Bost uses the first-in, first-out (FIFO) method of computing equivalent units and assigning product costs, what is the cost of the ending work-in-process inventory for December?

Select one:

a. $39,000

b. $21,000

c. $20,335

d. $20,790