The capping department had the following data for the month of January: There was no beginning work in process inventorythere were 7,500 units completed 7, 500 ; and there were 1,200 units in ending work in process (35% complete). Total manufacturing costs were $13,464. The cost of ending work in process inventory is A) \$714 B) $1,857 C) $11,607 D) $12,750 E) none of the above