Charlie Chairs Inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Conversion costs are allocated evenly throughout production.

Data for Department A for February 2017 are:
Work in process, beginning inventory, 50% complete formaterials, 25% complete for conversion	400 units
Units started during February	1,000 units
Work in process, ending inventory, 40% complete formaterials, 10% complete for conversion	250 units
Costs for Department A for February 2017 are:
Work in process, beginning inventory:
Direct materials	$4,500
Conversion costs	$17,500
Direct materials costs added during February	$10,500
Conversion costs added during February	$43,000

What was the total cost of ending work in process inventory in Department A at the end of February?

A.$36,000

B.$22,000

C.$2,000

D.$53,500