Information for the current month for Process D is shown below. Direct Materials Conversion Costs Beginning work in process inventory $ 6,400 $ 9,600 Current months costs $31,740 $51,100 Equivalent units based on the FIFO costing method 69,000 70,000 Units completed72,000 Units in ending work in process inventory5,000 Direct materials are added at the beginning of the process. Beginning work in process is 50 percent complete as to conversion costs; ending work in process inventory is 40 percent complete. Determine the cost of ending work in process inventory.

a. $7,040

b. $5,120

c. $3,200

d. $3,760 ____