In the Baking Department of KatieCakes, Inc., the unit materials cost is $16 and the unit conversion cost is $19. The department transferred out 1,900 units and had 2,600 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? $41,600 $31.720 $51.480 $91,000