The Mixing Department Has 20,000 Units and $50,000 in Costs

The mixing department has 20,000 units and $50,000 in costs for which to account. Of the 20,000 units, 11,000 were completed and transferred to the next department. The 9000 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 cost of ending WIP is

A) $22,050.
B) $12,263.
C) $27,450.
D) $20,250.