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The following information relates to the Assembly Department of Jataca Corporation for the month of November. Jataca uses a weighted-average process costing system. All materials at Jataca are added at the beginning of the production process. On November 1, the work in process inventory account contained $6, 400 of material cos and $4, 400 of conversion cost. Cost per equivalent unit for November was $1.50 for materials and $2.80 for conversion costs. What total amount of cost should be assigned to the units in work in process on November 30? A) $17, 80 B) $38, 700 C) $40, 200 D) $43,000