A tennis ball maker gives us its data for the year:

WIP Inventory, January 1	0 units
Units started	8,500 units
Units completed and transferred out	5,600 units
WIP Inventory, ending	2,900 units
Direct materials	$14,778
Direct labor	$6,500
Manufacturing Overhead	$5,611

Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs.On December 31, the total costs of units complete and transferred would be closest to

A.

$7,569.

B.

$14,361.

C.

$29,325.

D.

$19,320.