Wikipedia Brown Industries produces gemstones and uses process costing to determine the cost of these gemstones. The firm uses the FIFO method. The firm's polishing department, the firm's only production department, has the following cost per equivalent units rates.

Direct Materials: $100 per equivalent unit Conversion Costs: $400 per equivalent unit

The polishing department has the following inventory data at the end of February.

	Direct Materials	Conversion Costs
BWIP physical units (Feb 1)	100	100
BWIP percent completion	100%	40%
BWIP cost (in dollars)	$12,000	$3,750
Units completed in February	2,700	2,700
EWIP physical units (Feb 28)	75	75
EWIP percent completion	100%	50%

How much is the total cost of units in ending work in process for February?

Group of answer choices

$53,250

$38,250

$37,500

$22,500