During June, Birch Bay Company's Department B equivalent unit product costs computed under the FIFO method were as follows:

Materials	$2
Conversion	$3
Transferred-in	$5

Materials are introduced at the end of the process in Department B. There were 4,000 units (60 % complete as to conversion costs) in work in process at June 30. The total costs assigned to the June 30 work in process inventory should be:

a.	$20,000.
b.	$24,800.
c.	$27,200.
d.	$35,200.