Dania Company uses the FIFO method of process costing in the Assembly Department if Ending (May31) 200 units, degree of completion 60% Calculate the cost of ending balance assuming average cost per unit $50 direct materials (added at the start) and $25 conversion (added evenly) Select one: a. $19,500 the cost of ending balance b. $13,000 the cost of ending balance c. $32,500 the cost of ending balance d. $26.000 the cost of ending balance e. $39.000 the cost of ending balance