The manufacturing data for the Assembly Department for April are as follows: April 1, balance, 3,000 units, 80% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 units April 30, work in process, 1,500 units, 60% completed $12,900 25,900 30,000 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 in ending work in process (with interim computations to rounded nearest cent) is Oa. $2,763 Ob. $2,444 Oc. $3.177 Od. $2.319