Department ABC
the Following Information Is Available for Department ABC

Department ABC
The following information is available for Department ABC for the month of September: $\begin{array}{lll}&\text { Units }&\text { Cost }\\\text { Work-in-Process Inventory, September } 1 \text { ( } 70 \% \text { complete) }&5,000\\\text { Direct materials } & \$ 6,000 \\\text { Direct labour } & & 3,000 \\\text { Manufacturing overhead } && 4,000 \\\\\text { Total Work-in-Process Inventory, September } 1&\$13,000\\\text { Started in production during September }&20,000\\\text { Costs added: }\\\text { Direct materials } & \$ 18,000 \\\text { Direct labour } && 8,000 \\\text { Manufacturing overhead } && 10,000\\\text { Total costs added during September }&&\$36,000\end{array}$ Work-in-Process Inventory, September 30, (80% complete) 2,000
Materials are added at the beginning of the process. (Round unit costs to two decimal places.)
-Refer to Department ABC. What would be the cost of ending Work-in-Process Inventory when using the FIFO costing method?

A) $3,160
B) $3,500
C) $3,552
D) $3,960