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Baron Corporation has two sequential processingdepartments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

Beginning WIP Inventory 8,000 units
Transferredminus-in costs in beginning WIP Inventory $110,200
Direct materials cost in beginning WIP Inventory $24,500
Conversion costs in beginning WIP Inventory $22,750
Units transferredminus-in 57,000 units
Transferredminus-in costs $546,300
Units completed 52,000
Costs added: direct materials $167,120
Costs added: conversion costs $245,570
Ending WIP Inventory 13,000 units
(40% complete for materials and 30% complete forconversion)  

The total cost of units in ending WIP Inventoryminus-Shaping would be closest to

A. $146,000.

B. $36,140.

C. $237,250.

D. $167,440.

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