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In the Shaping Department of Jenkins Company the unit materials cost is $4.00 and the unit conversion cost is $2.00. The department transferred out 8,000

In the Shaping Department of Jenkins Company the unit materials cost is $4.00 and the unit conversion cost is $2.00. The department transferred out 8,000 units and had 3,000 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

A.

$13,200.

B.

$11,000.

C.

$18,000.

D.

$18,600.

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