Wanza Corporation has one production department. It started the current month with some units in process. At month end, Wanza had completed its production report for its only production department. The following select information was pulled from that worksheet: Step 2 Equivalent Units Icc DM Units completed and transferred out during current period 170,000 170,000 Work in Process, ending 15,000 9,000 Equivalent units of work done 185,000 179,000 Step 4 Cost per equiv, unit $ 0.80 $ 1.30 Based on the information above, how much would Wanza Corp. report for its ending WIP inventory balance? $380,700 $24,000 $23,700 $357,000