In March, Burlywood had the following results: Production: Units in process, March 1, 90% complete 34,000 units Units completed and transferred out 120,000 units Units in process, March 31, 30% complete 44,500 units Costs: Work in process, March 1 $9,880 Costs added during March $33,000 

Determine the total cost to be assigned using the first-in, first-out costing method. 

a. $50,008 

b. $52,760 

c. $45,640 

d. $42,880