Refresh produces soft drinks and sodas. Production of 113,000 liters was started in February, 98,000 liters were completed. Material costs were $33,120 for the month while conversion costs were $18,880. 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? Multiple Choice $18,880. $9,000. $3,000. $49,000.