Using weighted-average, total cost to account for in a process is $100,000, evenly divided between materials and conversion. Conversion consists of 75,000 equivalent units, divided one-fourth to work in process, and three-fourths to completed units, then:

a. Conversion costs included in ending work in process are $50,000.

b. Conversion costs included in ending work in process are $10,000.

c. Conversion costs included in ending work in process are $12,000.

d. Conversion costs included in ending work in process are $25,000.