The mixing department has 18,000 units and $50,000 in costs for which to account. Of the 18,000 units, 12,000 were completed and transferred to the next department. The 6,000 remaining were 25% complete for conversion costs. Direct materials are added at the beginning of the process, and the conversion costs are added evenly throughout the process. The cost per equivalent unit is $2.25 for direct materials and $0.80 for conversion costs. The total cost of ending WIP is

A.

$18,300.

B.

$8,175.

C.

$14,700.

D.

$13,500.