Smith Company has the following information available for the current period's production cost report for the Milling Department: Cost per EUP for Direct Materials Cost per EUP for Conversion Costs EUP to complete beginning Work - in - Process Direct Materials EUP to complete beginning Work-in - Process Conversion EUP for Started and Completed EUP ending Work-in - Process Direct Materials EUP ending Work - in - Process Conversion $1.00 $0.25 0 1,700 18,000 2,400 400 Assume no beginning work-in-process costs and costs from the Milling Department are transferred to finished goods. Compute the total cost for total direct materials for the units transferred to finished goods. Use the FIFO method. O A. $18,000 O B. $20,400 OC. $2,400 D. $15,600