Al Maha Corporation uses the FIFO method in its process costing system. The company's beginning work in process equivalent units calculated as 1,000 units under direct materials and 900 units under conversion cost. If the costs per equivalent unit calculated as $2.50 for the materials and $4.00 conversion, and total cost at beginning is given below: Direct Materials $9,000 Conversion $10,000 the total cost of the beginning work in process inventory account would be: O a. $13,600 b. $11,500 O c. $25,100 d. $6,100