In the Shaping Department of Jasper Company, unit materials cost is $2.50 and unit conversion cost is $1.50. The department had 3,000 units in beginning work in process that were 30% complete, transferred out 6,000 units, and started 5,000 units during the period. If all materials are added at the beginning of the process and ending work in process was 40% complete, the total cost to be assigned to the ending work in process is Select one: a. $6,200. b. $9,300. c. $12,400. d. not able to be determined from the provided information. e. $5,900.