The following information is for Harold Company. The percent completed numbers are for conversion costs; all direct materials are added at the beginning of the production process. For the beginning inventory, the percentage given is the percentage that was already completed as of the beginning of the period. For the ending inventory, the percentage given is the percentage that was completed as of the end of the period.

	Units	Percent Completed	Direct Materials Costs	Conversion Costs
Beginning work in process	6,000 units	20%	$10,000	$5,000
Costs added this period			$52,800	$43,600
Ending work in process	10,000 units	30%
Units completed and transferred during the period	20,000 units

Compute the TOTAL COST TRANSFERRED OUT DURING THE PERIOD THAT WAS ASSOCIATED WITH THE 6,000 BEGINNING WIP INVENTORY UNITS. Assume a FIFO flow of costs.

A. $24,600

B. $27,100

C. $25,200

D. $20,160