The Mixing Department Has 20,000 Units and $52,000 in Costs

The mixing department has 20,000 units and $52,000 in costs for which to account.Of the 20,000 units,15,000 were completed and transferred to the next department.The 5,000 remaining were 20% 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 $2.00 for direct materials and $0.75 for conversion costs.
-The total costs to account for is:

A) $52,000.
B) $92,000.
C) $10,750.
D) $13,750.