A company uses the weighted average method in its processing costing system and a normal costing system in the application of manufacturing overhead to production. MOH costs are applied to production at a rate of​ $3 per direct labor hour. All direct materials are added at the beginning of the production process. The following data relate to the operations of the​ company’s first processing department for August​ 2018:

Beginning WIP 800​ units, 60% complete with respect to conversion costs Units started during the month ​16,000
Ending WIP 300​ units, 40% complete with respect to conversion costs

On July 31st, $1,300 of direct materials and $2,400 of conversion costs were assigned to units in ending inventory. During August, $47,000 of direct materials were requisitioned for production and $215,000 of direct labor costs were incurred. Direct laborers are paid a rate of $10 per direct labor hour.The costs assigned to units in Ending Inventory on August 31st were:

a. $2,899.20
b. $2,737.20
c. $5,961.00
d. $3,873.60