Fox Lane Gifts uses process costing and determined an equivalent cost per unit of $0.90 for direct materials and $0.70 for conversion costs during May. There were 9,000 units completed and transferred to Finished Goods, and 1,200 units in ending Work in Process Inventory that were 100% complete with respect to direct materials and 40% complete with respect to conversion costs. What was the ending Work in Process inventory? A. $1,416 B. $15,816 C. $768 D. $6,636