Ravalt Corporation uses the weighted-average method in its process costing system. The Molding Department is the second department in its production process. The data below summarize the department's operations in January.

units % complete with respect to conversion

Beginning work in process inventory 3,200 80%

Transferred in from the prior department during Jan 55,000

Completed and transferred to the next dep. during Jan. 54,300

Ending work in process inventory 3,900 90%

The Molding Department's cost per equivalent unit for conversion cost for January was $7.90.

How much conversion cost was assigned to the ending work in process inventory in the Molding Department for January?

A.

$27,729

B.

$30,810

C.

$3,081

D.

$5,056