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