[The Following Information Applies to the Questions Displayed Below

[The following information applies to the questions displayed below.]
During May,the number of equivalent units of materials applied to units produced by Department Q totaled 48,000,computed as follows: beginning inventory,5,000 equivalent units;units started and completed in May,37,000 equivalent units;and ending inventory,6,000 equivalent units.
-Assuming that the cost of direct materials used by Department Q in May was $440,000,the materials cost assigned to unfinished units at May 31 would be: (Do not round intermediate calculations. )

A) $55,000.
B) $26,400.
C) $70,400.
D) Impossible to determine unless we know the percentage of completion for ending inventory units.