Cost Accounting: Process Costing question, based the Work in process(WIP) account.

Process B had no opening inventory. 13 500 Units of raw materials were transferred in at N$4.50 per unit. Additional material at N$1.25 per unit was added in the process. Labour and overheads were N$6.25 per completed unit and N$2.50 per incomplete unit. If 11 750 completed units were transferred out, what was the closing inventory in Process B? Select one: a. N$12 250.00 b. N$6 562.50 c. N$25 375.00 d. None of all e. N$14 437.50