In March, Burlywood had the following results: Production: Units in process, March 1, 90% complete 37,000 units Units completed and transferred out 122,000 units Units in process, March 31, 30% complete 45,500 units Costs: Work in process, March 1 Costs added during March $11,760 $31,000 Determine the total cost to be assigned using the first-in, first-out costing method. O a. $42,760 O b. $54,520 c. $51,676 O d. $47,240