In the Shaping Department of Crane Company the unit materials cost is $4.00 and the unit conversion cost is $4.00. 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 inventory is O $6000. O $20000. O $40000 $23000.