Baron Corporation has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process. Beginning WIP Inventory: 11,000 Units
Transferred- in costs in beginning WIP Inventory: $113,200
Direct Materials cost in beginning WIP inventory: $27,500
Conversion costs in beginning WIP inventory: $27,750
Units transferred- in: 56,000 units
Transferred- in costs: $541,300
Units Completed: 52,000
Costs added: direct materials: $169,120
Costs added: conversion costs: $247,570
Ending WIP inventory: 15,000 Units

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

a. $270,450
b. $42,263
c. $42,255
d. $188,805