In the Shaping Department of Furs Industries the unit materials cost is $5.00 and the unit conversions cost is $3.00. The department transfered out 12,000 units and had 1,500 units in ending work in process 20% complete.

If all materials are added at the beginning of the process, the total cost to be assinged to the ending work in process is

$7,500

$2,400

$8,400

$12,000