The manufacturing data for the Assembly Department for April are as follows:

Line Item Description Amount

April $1,$ balance, $3,000$ units, $80\%$ completed $$12,000$

Materials added during April, $10,000$ units $29,000$

Conversion costs during April $35,000$

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 the weighted average method is used to cost inventories.

The cost allocated to the units transferred out $($with interim computations rounded to nearest cent$)$ is

a$.$ $$67,275$

b$.$ $$68,310$

c$.$ $$54,625$

d$.$ $$70,495$