Baron Corporation has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

Beginning WIP Inventory: 11,000 Units

Transferred- in costs in beginning WIP Inventory: $113,200

Direct Materials cost in beginning WIP inventory: $27,500

Conversion costs in beginning WIP inventory: $27,750

Units transferred- in: 56,000 units

Transferred- in costs: $541,300

Units Completed: 52,000

Costs added: direct materials: $169,120

Costs added: conversion costs: $247,570

Ending WIP inventory: 15,000 Units

(40% complete for materials and 30% complete for conversion)

The total cost of units in ending WIP Inventory- Shaping would be closest to:

A. $270,450 B. $42,263 C. $42,255 D. $188,805