A company which operates a process costing system had work-in-process at the start of last month of 300 units (valued at RM1,710) which were 60% complete in respect of all costs. Last month a total of 2,000 units were completed and transferred to the finished goods warehouse. The cost per equivalent unit for costs arising last month was RM10. The company uses the FIFO method of cost allocation. What was the total value of the 2,000 units transferred to the finished goods warehouse last month? a. RM21,710 b. RM19,910 c. RM20,510 d. RM20,000