In the Molding Department of Bourbon Company the unit materials cost is $3.00 and the unit conversion cost is $4.00. The department transferred out 40,000 units and had 5,000 units in ending work in process 20% complete. If all materials are added at the beginning of the process, the total cost to be assigned to the ending work in process is $23,000 $15.000 $35,000 $19.000