On March 31, Norgan Ltd. recorded the following information in the Second Department's Work in Process account: Units Cost Beginning balance (70% complete) 14,000 $ 60,000 Started into production 80,000 229,852 Completed and transferred to Packaging 90,000 Ending balance (80% complete) 4,000 Assume that the unfinished units in the ending inventory are 80% complete for both materials and conversion. What is the total cost assigned to ending Work in Process? Question 6 options: $19,856 $12,880 $14,480 9,952 $9,856 $29,856