1. 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:

   Completed/transferred out 35,000 units 35,000 EU for DM 35,000 EU for CC

   Ending WIP 9,000 units 9,000 EU for DM 5,400 EU for CC

   (60% complete for CC)

   Total 44,000 units 44,000 EU for DM 40,400 EU for CC

   The Crushing Department determined that the costs per equivalent unit were $1.18 per EU for direct materials and $5.22 per EU for conversion costs. Using this information, what is the cost assigned to the WIP ending balance in the Crushing Department?

   	A.	$38,808
   	B.	$57,600
   	C.	$34,560
   	D.	$224,000