Speakeasy Co There Were No Work in Process Inventories and 1,000 Podiums

Speakeasy Co. manufactures podiums. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for May:
$$\begin{array} { | l | c | c | c | } \hline & \text { Cuttine } & \text { Assembly } & \text { Finishine } \\\hline \text { Direct materials } & \mathbf {\$ 7 , 0 0 0 } & \mathbf { 1 0 , 0 0 0 } & \mathbf { \$ 3 , 0 0 0 } \\\hline \text { Direct labour } & 3,000 & 14,000 & 2,000 \\\hline \text { Applied averhead } & 4,000 & 5,000 & 6,000 \\\hline\end{array}$$
There were no work in process inventories and 1,000 podiums were produced.
-Refer to the figure.What is the cost transferred out of the Assembly department?

A) $14,000
B) $29,000
C) $43,000
D) $54,000