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 209 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 $1600. $4000. $8000 $4800