Runagrounds, Co. is a coffee manufacturer who uses process costing (weighted average method) to account for its production costs each period. The firm uses two departments in the production of its product Drying and Roasting. Overhead costs are applied to both departments at a predetermined OH rate of 75% of Direct Labor dollars (DL$). The following is information obtained from the source documents for the firm for the month of August:

Raw materials purchased (direct and indirect)	$511,920
Raw materials inventory (direct and indirect), beginning balance	$71,044
Direct materials used Drying Department	$487,630
Direct materials used Roasting Department	$49,065
Direct labor used Drying Department	$522,888
Direct labor used Roasting Department	$63,060
Actual Indirect materials used	$9,360
Actual Indirect labor used	$20,500
Other Factory overhead costs Actual (e.g. factory rent, factory utilities)	$376,500
Work in process (WIP) inventory, beginning balance Drying Department	$35,923
Work in process (WIP) inventory, beginning balance Roasting Department	$47,036
Costs assigned to units completed and transferred out of Drying Department to the Roasting Department	$1,405,500
Finished goods inventory, beginning balance	$80,572
Costs assigned to units completed and transferred out of Roasting Department to Finished Goods	$1,573,954
Cost of goods sold	$1,612,047
Sales	$3,800,150

Using all of the information given above, determine the August 31^st ending balance of the Drying Departments WIP Inventory account

Group of answer choices

$42,479

$33,107

$38,739

$47,301

$38,002