Refresh produces soft drinks and sodas. Production of 105,000 liters was started in February, 90,000 liters were completed. Material costs were $46,820 for the month while conversion costs were $20,380. There was no beginning work-in-process, the ending work-in-process was 40% complete, what is the cost of the product that remains in work- in-process? O $20,380 O $63,000. O $4,.200 O $9,000