Sports-R-Us, a sporting goods manufacturer, processes baseball bats in a single department - The Bat Department. Sports-R-Us buys wood as a direct material for baseball bats. The wood is added at the beginning of the process and conversion costs are added evenly throughout the production process. The Bat Department began manufacturing 10.000 bats during the month of May. There was no beginning inventory. Costs for the Bat Department for the month of May were as follows: Direct Materials $33,000 Conversion Costs 13.200 Total $46,200 A total of 8,000 bats were completed and transferred to finished goods; the remaining 2,000 bats were still in the Bat Department at the end of the month. The ending work-in-process was 40% of the way through the production process The cost of the 8,000 bats transferred to Finished Goods is closest to: $46,200 $38,400 $44,000 $42.400 $40.720