The ending WIP Inventory in the Assembly Department contains 800 units that are 100% complete with respect to direct materials and 80% complete with respect to direct labor and overhead. The cost per equivalent unit for inventory is $3.00, which consists of $2.00 for materials, $0.80 for labor, and $0.20 for overhead. What dollar value is assigned to the ending WIP Inventory?

		$1,600
		$512
		$128
		$2,240
		None of the answer choices is correct.