The Mixing Department Has 18,000 Units and $50,000 in Costs

The mixing department has 18,000 units and $50,000 in costs for which to account.Of the 18,000 units,12,000 were completed and transferred to the next department.The 6,000 remaining were 25% complete for conversion costs.Direct materials are added at the beginning of the process,and the conversion costs are added evenly throughout the process.The cost per equivalent unit is $2.25 for direct materials and $0.80 for conversion costs.The total costs to account for are

A) $93,000.
B) $50,000.
C) $14,700.
D) $18,300.