Materials costs of $500,000 and conversion costs $535,500 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process100,000 units were started into production in September, and 8,000 in ending work in process that were 40% complete What was the total amount of manufacturing costs assigned to the 8,000 units in the ending work process?

a. 40,000

b.18,000

c.34,000

d.58,000

e. none of the above