The manufacturing data for assembly department for April are as follows:

April $1,$ balance, $3000$ units, $80\%$ completed $$13,500$

Materials added during April, $10,000$ units $$25,200$

Conversion costs during April $$31,000.$

Goods finished during April, $11,500$ units

April $30,$ work in process, $1,500$ units, $60\%$ completed

All direct materials are placed in process during production, and weighted average method is used to cost inventories.

The cost allocated to the units in ending work in process is

a$.$ $$3,083$

b$.$ $$2,492$

c$.$ $$3,546$

d$.$ $$2,728$