Cranford Company completed and transferred out 3,400 units in May 2016. There were 250 units in the Work-in Process inventory on May 31, 2016.40% complete as to conversion costs and 100% complete as to materials. The month's charges for conversion costs and material costs were $17850 and $13,140, respectively. There was no beginning inventory on May 1, 2016. What is the cost of the work transferred-out during May? Multiple Choice $23,140 $29.580 $15.730 $30,990