Inez Company has two departments, the Assembly Department and the Welding Department. After the Welding Department, costs are transferred to Finished Goods. At the end of the month, the company has the following data from the production cost report of the Welding Department: Equivalent Units Equivalent Units Equivalent Units Transferred In Direct Materials Costs Conversion Costs Completed and transferred out 6,800 6.800 6.800 Ending work - in - process 900 900 225 7,700 7.700 7.025 Transferred In Direct Materials Conversion Costs Total costs to account for: $22,700 $32,300 $38,800 A. $7,560.00 and $82,824.00 O B. $25,636.50 and $283,900.50 O C. $7,668.00 and $86,088.00 O D. $9,402.75 and $84,397.25