The following information is provided by Panther Company:

WIP Inventory, January 1	0 units
Units started	22,000 units
Units completed and transferred out	9,000 units
WIP Inventory, December 31	13,000 units
Direct materials	$24,800
Direct labor	$13,300
Manufacturing Overhead	$11,300

The units were 80% complete for materials and 30% complete for conversion costs.

How much are the total costs to be accounted for during the year?

A.

$24,600

B.

$24,800

C.

$38,100

D. $49,400