Severn Company uses the FIFO method in its process costing system. The following data were taken from the accounting records of the company for last month: Beginning work in process inventory (52,000; materials 100% complete; labor and overhead 40% complete)........15,000 units Units started during the period........70,000 units Units completed during the period .........80,000 uniuts Ending work in process inventory (material 100% complete; labor and overhead 80% complete)........?units Cost per equivalent unit: Materials.............3.0 labor and overhead.........1.25 The cost of the units in the ending Work in Process inventory is: a.17,000 b,20,000 c.10,000 d.22,500