The Completion Department Transferred 8,000 Units to the Finished Goods

The Completion Department transferred 8,000 units to the finished goods storeroom during a month. There was no beginning work in process inventory, but 1,000 units were still in process at the end of the month, and were 40% complete. Inventory costs at the end of the month were $3.50. What were total production costs for the month?

A) $28,000.
B) $29,400.
C) $30,100.
D) $31,500. (8,000 + (1,000 x 40%) ) x 3.50.