Information about units processed and processing costs incurred during a recent month in the Blending Department of a manufacturing company follow:

	Number of Units	Conversion Costs (Percent Completion)
Beginning work in process inventory	11,000	35%
Units started into production	120,000	-
Units completed and transferred out	114,000	-
Ending work in process inventory	17,000	30%

The beginning work in process inventory included $11,000 of conversion cost and $12,000 in material costs. During the month, the Department incurred an additional $290,000 in conversion costs and $143,000 in material costs. All materials are added at the beginning of production in each department.

If the company uses the weighted-average cost method, what is the total value of the ending work in process inventory in the Blending Department? (Round intermediate calculation to the nearest cent and final answers to the nearest dollar)

A) $12,903. B) $20,060. C) $32,963. D) $63,070.