J&A Company had a beginning inventory of 2,000 units 40% complete, ending inventory of 1,500 units 70% complete, and transferred out 23,500 units. Weighted-average unit costs were $1.15 for materials, $0.75 for conversion costs. All materials are added at the start of the process. The cost of finished units transferred to finished goods is

		a. $28,750.
		b. $44,650.
		c. $47,500.
		d. $52,250.