A product cell for Dynah Company has budgeted conversion costs of $420,000 for the year.

The cell is planned to be available 2,100 hours for production. Each unit requires $12.50 of materials cost. The cell started and completed 700 units. The cell process time for the product is 15 minutes per unit. What is the cost to be debited to Finished Goods for the period?

a. $8,750

b. $35,000

c. $43,750

d. $140,000