In the Shaping Department of Sunland Company the unit materials cost is $$2\mathrm{.}00$ and the unit conversion cost is $$1\mathrm{.}60.$ The department completed and transferred out $10000$ units and had $1500$ units in ending work in process inventory that were $15\%$ complete as to conversion. If all materials are added at the beginning of the process, the cost to be assigned to ending work in process inventory is

$$3360.$

$$3000.$

$$810.$

$$5400.$