Clover Sweet Company uses the weighted-average method in its process costing system. Information for the month of February concerning Department A, the first stage of the company's production process, follows:

Materials Conversion costs

Work in process, beginning $7,000 $5,000

Current added during January $45,000 $37,000

Equivalent units of production 105,000 100,000

Cost per equivalent unit $0.58 $0.50

Units completed and transferred to the next department 95,000 units

Work in process, ending 15,000 units

Materials are added at the beginning of the process. The ending work in process is 60% complete with respect to conversion costs. What cost would be recorded for the ending work-in-process inventory?

Multiple Choice

a. $13,500

b. $13,200

c. $14,300

d. $12,300