PC Refinery uses a FIFO process costing system. For a particular period, its opening inventory consisted of 100 items (60 per cent complete as to conversion costs) whose costs were $1,600 made up of material $300 and conversion cost $1,300. During the month, 1,000 items were started and 950 were completed. Ending inventory of WIP was one-third complete. There was no spoilage. Costs placed in process during the month were materials $1,785 and conversion costs $13,865. Materials are added at the halfway point. What is the amount of cost that would be allocated to goods completed in the period?

(a) $16,900.

(b) $16,513.

(c) $16,150.

(d) $14,913.