In the Shaping Department of Concord Company the unit materials cost is $5.00 and the unit conversion cost is $4.00. The department transferred out 39200 units and had 4800 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

$43200.

$27840.

$24000.

$8640.