Cranford Company completed and transferred out 2,500 units in May 2020. There were 200 units in the Work-in-Process Inventory on May 31, 2020, 30% complete as to conversion costs and 100% complete as to materials. The month's charges for conversion costs and material costs were $10,240 and $7,290, respectively. There was no beginning inventory on May 1, 2020. What is the cost of the work transferred-out during May, assuming that Cranford uses weighted-average process costing?

Multiple Choice

• $17,530.

• $16,750.

• $17,290.

• $9,510.