Krumbly Corporation Uses the FIFO Method in Its Process Costing

Krumbly Corporation uses the FIFO method in its process costing system.At the beginning of the month,Department D's work in process inventory contained 2,000 units.These units were 100% complete with respect to materials and 40% complete with respect to conversion costs,with a total cost at that point of $13,600.During the month,conversion costs amounted to $8 per equivalent unit.If all 2,000 units are fully complete by the end of the month and transferred out of the department,the total cost of the 2,000 units transferred out will be closest to:

A) $9,600
B) $19,600
C) $23,200
D) $16,000