The following information is available for Department Z for the month of July:

Line Item Description	Units	Cost
Work in process, July 1 (70% complete)	2,000
Direct materials		$ 6,000
Direct labor		3,000
Manufacturing overhead		4,000
Total work in process, July 1		$13,000
Started in July	20,000
Costs added:
Direct materials		$18,000
Direct labor		8,000
Manufacturing overhead		10,000
Total costs added during July		$36,000
Work in process, July 31 (7.5% complete)	2,000

Materials are added at the beginning of the process. Using the FIFO method, Department Z's cost of ending work in process would be:

a. $2,100.

b. $1,944.

c. $1,920.

d. $3,960.