Bost Products Inc -If Bost Uses the First-In,first-Out (FIFO)method of Computing Equivalent Units

Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 60 \% \text { complete) } & 20000 & \$72000 \\\text { Current period production } &300000 & 1809000 \\\text { Ending work-in-process ( } 35 \% \text { complete) } & 10000 &\end{array}$



-If Bost uses the first-in,first-out (FIFO) method of computing equivalent units and assigning product costs,what is the cost of the ending work-in-process inventory for December?

A) $39 000
B) $21 000
C) $20 335
D) $20 790