Figure 6-2 Leandro Corp. Manufactures Wooden Desks. Production Consists of Three Processes

Figure 6-2
Leandro Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for April:
There were no work in process inventories and 1,000 podiums were produced.
-Refer to Figure 6-2. What is the cost transferred out of the assembly department.

A) $43,000
B) $54,000
C) $29,000
D) $14,000
E) none of the above