On December 31,Berry Company Recorded the Following Information in the Mixing

On December 31,Berry Company recorded the following information in the Mixing Department's Work in Process account:
$\begin{array}{lll} & \underline{\text { Units }} & \underline{\text { Cost }} \\\text { Beginning balance } 80 \% \text { complete } & 5,000 & \$ 50,000 \\\text { Started into production } & 100,000 & \$ 500,000 \\\text { Completed and transferred to Packaging } & 95,000 & \\\text { Ending balance } 60 \% \text { complete } & 10,000 &\end{array}$
Assume that the unfinished units in ending inventory are 60% complete for both materials and conversion. What is balance in the ending Work in Process on December 31?
A) $32,640
B) $33,300
C) $51,800
D) $52,300