In the Shaping Department of Vaughn Company the unit materials cost is $2.00 and the unit conversion cost is $2.00. The department transferred out 9000 units and had 2000 units in ending work in process inventory that were 20% 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

$8000.

$4000.

$1600.

$4800.