Process costing FIFO closing work in progress

Hi
Plz can u help me with this question.Thanks

Than Pele Ltd is a manufacturer. Than Pele using the FIFO method of valuation. The details of the first process in Period 2 are as follows:

OWIP = 400 units

Costs incurred so far
Materials $19,880
Conversion $3,775

Degrees of completion
Materials 100%
Conversion 25%

Completed output = 1,700 units

CWIP = 300 units

Degree of completion:
Materials 100%
Conversion 50%

Costs incurred in Period 2:
Materials $100,000
Conversion $86,000

What is the valuation of the closing work in progress?
A $7,371
B $26,121
C $18,750
D $145,136

I worked it out and got B($26121) as the answer but im not sure whether it is correct as i dont have the mark scheme for it,so may u plz check it for me? Thanks