A company produces a certain food item in a manufacturing process. On 1 November,there was no opening inventory of work in process. During November, 500 units of materialwere input to the process, with a cost of $9,000. Direct labor costs in November were $3,840.Production overhead is absorbed at the rate of 200% of direct labor costs. Closing inventoryon 30 November consisted of 100 units which were 100% complete as to materials and 80%complete as to labor and overhead. There was no loss in process.What is the full production cost of completed units during November? （ ）