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

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

$$13,000$

$25,000$

$34,600$

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

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

a$.$ $$3,600$

b$.$ $$3,130$

c$.$ $$2,769$

d$.$ $$2,257$