Please solve

Luke Corporation manufactures flavored juice and uses process costing to account for the cost of products. On November 1, it had no work-in-process inventory. It started production of 22,000 gallons in November and completed 18,000 gallons. The costs of the resources used by Luke in November consist of the following Materials ......$55,000 Conversion costs (labor and overhead) ...$65,000 The production supervisor estimates that the ending work in process is 50 percent complete on November 30, How much is the cost of juice in work-in-process ending inventory as of November 30? Select one: O a. $12,500 O b. $13,500 O c. $12,000 O d. $13,000