The Following Information Is Available for Dale, Inc -Refer to the Figure

The following information is available for Dale, Inc.:
$\begin{array}{ll}\text { Direct Materials -Assembly Department } & \$ 10,000 \\\text { Direct Materials -Finishing Department } & 15,000 \\\text { Direct Labour -Assembly Department } & 11,000 \\\text { Direct Labour -Finishing Department } & 20,000 \\\text { Applied Overhead-Assembly Department } & 11,000 \\\text { Applied Overhead-Finishing Department } & 20,000 \\\text { Actual Overhead-Assembly Department } & 12,500 \\\text { Actual Overhead-Finishing Department } & 17,500\end{array}$
-Refer to the figure.What are the conversion costs in the Finishing Department?

A) $35,000
B) $37,500
C) $40,000
D) $57,500