Department (the second processing department) as shown below: UNITS Units accounted for Completed and transferred out Ending work-in-process Equivalent Units Transferred In 30,000 Equivalent Units Direct Materials Costs 30,000 Equivalent Units Conversion Costs 30,000 2,000 32,000 2,000 32,000 1,200 31,200 The cost per equivalent unit using the weighted - average method is $10 for transferred in, $8 for material costs and $7 for conversion costs. What is the cost of ending work - in-process for the Assembly Department? O A. $42,000 O B. $44,400 OC. $30,000 O D. $36.400 19