The Nesting Company Manufactures Birdhouses in a Single Manufacturing Process

The Nesting Company manufactures birdhouses in a single manufacturing process. The following information has been provided by Nesting Company:
$$\begin{array} { | l | l | } \hline \text { Work in process inventory, Jan. } 1 & - 0 - \text { units } \\\hline \text { Units started in production } & 14,000 \text { units } \\\hline \text { Work in process inventory, Dec. } 31 & 5,000 \text { units } \\\hline \text { Production costs: } & \\\hline \text { Direct materials } & \$ 38,500 \\\hline \text { Direct labor } & \$ 13,975 \\\hline \text { Manufacturing overhead } & \$ 8,600 \\\hline\end{array}$$ The ending work in process was 100% complete with respect to direct materials and 35% complete with respect to conversion costs. What was the total cost of the units completed and transferred out?

A) $17,025
B) $61,075
C) $43,650
D) $49,075