In the Shaping Department of Waterway Company the unit materials cost is $5.00 and the unit conversion cost is $3.00. The department completed and transferred out 34000 units and had 7000 units in ending work in process inventory which were 15% complete. If all materials are added at the beginning of the process, the total cost to be assigned to the ending work in process inventory is $8400. $38150. $35000. $56000