in february 2300 units were completed and transferred out of the mixing process at Tyler co. .The ending work in process inventory was 200 units , 30% complete as to conversation costs and 100% complete as to materials costs.The month's charges were $18,880 for conversion costs and $12,500 for materials costs.There was no beginning inventory in February.What is the cost of the units completed and transferred out during february?

a) $29,900

b) $30,680

c) $31,380

d)$32,500