In the Baking Department of awesome cupcakes Inc., the unit materials cost is $12 and the unit conversion cost is $9. The department transferred out 2,300 units and had 2,200 units in ending work in process 20% complete. If all materials are added at the beginning of the process, what is the total cost to be assigned to the ending work in process? $22,440 $26,400 $30,360 $46,200