Goodheart Pharmaceutical Company is a maker of drugs for high blood pressure and uses a process costing system. The following information pertains to the final department of Goodheart's blockbuster drug called Solcax.

Beginning work-in-process (40% completed)	900	units
Transferred-in	4,400	units
Normal spoilage	420	units
Abnormal spoilage	220	units
Good units transferred out	4,000	units
Ending work-in-process (1/3 completed)	660	units
Conversion costs in beginning inventory	$ 4,607
Current conversion costs	$ 7,300

Goodheart calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spoilage costs are charged as a loss. The units of Solcax that are spoiled are the result of defects not discovered before inspection of finished units. Materials are added at the beginning of the process. Using the weighted-average method, answer the following question:

What are the total conversion costs transferred to finished goods?

Multiple Choice