Use the Information Below to Answer the Following Questions

Use the information below to answer the following questions:
Dente Pasta Ltd. a specialty pasta maker gives us their data for the year:

Units in ending WIP inventory were 100% complete for materials and 40% complete for conversion costs.
-On December 31, the total costs of units complete and transferred at Dente Pasta would be closest to

A) $1,153.
B) $22,617.
C) $21,038.
D) $15,124.