Northfield, Inc., manufactures gravel and uses weighted average process costing. In the Crushing Department, direct materials are added at the beginning of the process, and conversion costs are added evenly throughout the process. This month, the Crushing Department had the following data: Units accounted for Units EU for DM EU for CC Completed and transferred out 35,000 35,000 35,000 Ending WIP (60% complete for CC) 9.000 9.000 5.400 Total 44.000 44.000 40.400 The Crushing Department determined that the costs per equivalent unit were $1.18 per EU for direct materials and 55.22 per EU for conversion costs. Using this information, what is the cost assigned to the WIP ending balance in the Crushing Department? A 557,600 55224,000 C 534,560 D. $38.808