In the Baking Department of KatieCakes, Inc., the unit materials cost is $9 and the unit conversion cost is $12. The department transferred out 2,600 units and had 1,900 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? $21,660 $17,100 $12,540 $39,900