Ramen Inc. started the period with 30,000 units in WIP. they started 215,000 units and ended the period with 50,000 units in WIP. The ending inventory units were 70% complete with respect to Direct Materials and 10% complete with respect to Conversion.

Ramens' Beginning Inventory costs were $3,000, split between $2,000 direct materials and $1,000 conversion. Direct Materials added during the period was $16,400. Conversion costs added during the period was $23,000.

What were the total Conversion Costs for the period?

Group of answer choices

23,000

24,000

42,400

1,000