Outcrapping is a firm that produces portable sanitation units. This firm uses backflush costing and values inventory using direct costing, All cost and unit figures below are equal to budgeted amounts. The firm has NO fixed overhead. Total DM $10,000 Total DL $4,000 Total OH $5,600 Total completed and in process 7,000 units Units in finished goods 75 Units in process 50 The firm has NO raw materials at the end of the period. Which of the following is the correct balance of the COGS account before inventory costs are backflushed? (Assume the firm uses lean process costing as described in the textbook, and round rates to the nearest cent if necessary.) 

a. $19,600 

b. $19,250 

c. $9,821.43 

d. $10,000