Parkway Company uses weighted average process costing and incurred $9,440 for conversion costs and $6,160 in materials costs for the month of January. There was no beginning inventory on January 1 and there were 200 units in Work-in Process Inventory on January 31, 2020, 30% complete as to conversion costs and 100% complete as to materials. They completed and transferred out 2,300 units during the month. What is the cost of the work transferred-out during January?

	a.	$14,858
	b.	$732
	c.	$15,600
	d.	$16,250