In the month of April, a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $63000 of materials costs and $42000 of conversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April, 11000 units were completed and transferred to the finished goods inventory and there were 2500 units that were 20% complete in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $1287000; Conversion costs $1855500. (Round unit matrial and coversion cost to 0 decimal place, e.g. 135.) The cost assigned to the units transferred to finished goods during April was

$2936000.

$3020000.

$2894000.

$2915000.