A company uses the weighted average method in its processing costing system and a normal costing system in the application of manufacturing overhead to production. MOH costs are applied to production at a rate of $3 per direct labor hour. All product costs are added uniformly throughout the production process. The following data relate to the operations of the company's only processing department for August 2018: Beginning WIP Units started during the month Ending WIP 800 units, 60% complete with respect to all product costs 16,000 300 units, 40% complete with respect to all product costs A balance of $3,700 was reported on the July 31st balance sheet for work in process inventory. During August, $47,000 of direct materials were requisitioned for production and $215,000 of direct labor costs were incurred. Direct laborers are paid a rate of $10 per direct labor hour. The costs assigned to units in work in process inventory on August 31st were: (round all calculations to the nearest penny) OA. $1,918.80 OB. $2,358.00 OC. $2,384.40 O D. $3,564.00 O E. $2,899.20