Freund Company Produces Calendars in a One-Department Process The Units in Process at the End of the Month

Freund Company produces calendars in a one-department process.The following data is available for the past month:
$\begin{array} { l } \text { Work-in-process inventory, beginning}&0\\ \text { Units started}&15,000\\ \text {Units completed and transferred }&12,000\\ \text {Units in ending inventory }&3,000\\\end{array}$

$\begin{array} { l } \text {Direct materials added }&\$30,000\\ \text {Direct labor }&\$20,700\\ \text {Factory overhead costs }&\$10,350\\\end{array}$

The units in process at the end of the month are 100 percent complete with respect to materials and 60 percent complete with respect to conversion costs.What are the total costs to account for?

A) $20,700
B) $30,000
C) $50,700
D) $61,050