In the Shaping Department of Coronado Company the unit materials cost is $6.00 and the unit conversion cost is $2.00. The department completed and transferred out 36000 units and had 5000 units in ending work in process inventory which were 15% complete. If all materials are added at the beginning of the process, the total cost to be assigned to the ending work in process imventory is $30000. $6000. $40000. $31500