Equivalent Units	Equivalent Units
	Direct Materials	Labor and Overhead
Beginning WIP	0	1,500
Units started and Completed	18,000	18,000
Ending WIP	2,000	1,600
Total	20,000	21,100

Refer to Figure 1. Assume that cost per equivalent unit of direct materials equals $10.00 per unit and that the combined cost per equivalent unit of direct labor and factory overhead equals $20.00 per unit. Also assume that prior period beginning work in process costs total $10,000. Costs to complete beginning work-in-process using the FIFO method would equal

A. $30,000

B. $45,000

C. $4,000

D. 0

E. $15,000