Candy Co$.$ began production of candies during the period with $20,000$ units and completed $18,000$ units. Of the units completed, $14,000$ were fully processed for materials, while only $60\%$ of conversion costs were incurred. At the end of the period, $2,000$ units were in process with $50\%$ completion for materials and $30\%$ completion for conversion costs. The costs per equivalent unit for the period were: Materials RM $10\mathrm{.}50,$ Conversion costs RM $6\mathrm{.}80.$ What was the value of the closing work$-$in$-$progress?

A$)$ RM $15,400$ for materials and RM $8,000$ for conversion costs?

B$)$ RM $17,500$ for materials and RM $11,400$ for conversion costs?

C$)$ RM $21,000$ for materials and RM $13,600$ for conversion costs?

D$)$ RM $18,200$ for materials and RM $10,800$ for conversion costs?