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In the Shaping Department of Crane Company the unit materials cost is $4.00 and the unit conversion cost is $2.00. The department transferred out 39000

In the Shaping Department of Crane Company the unit materials cost is $4.00 and the unit conversion cost is $2.00. The department transferred out 39000 units and had 4500 units in ending work in process 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 is

$4050.

$18000.

$27000.

$19350.

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