Equivalent Units Transferred In Completed and transferred 39,000 Equivalent Units Direct Materials Costs 39,000 At the end of the month, Newton Company calculated equivalent units of production in the Assembly Department (the second processing department) as shown below: UNITS Units accounted for Equivalent Units Conversion Costs 39,000 out Ending work-in-process 2,000 41,000 2,000 41,000 1,200 40,200 The cost per equivalent unit using the weighted average method is $7 for transferred in, $5 for material costs and $4 for conversion costs. What is the cost of ending work-in-process for the Assembly Department? A. $26,400 OB. $28,800 OC. $20,800 OD. $19,200