Request F2 Q9, chapter 12, pg 72 solution

Hi All folk,
I cant get the answer for Q9 at page 72, chapter 9, please help to provide solution or checking my solution, just do not not where goes wrong,
costing material conversion
51000 193170
unit
op wip 200 x 40% 800 800
star to finish 12000 12000
c l wip3000x30% 900 900
total 13700 13700

cost per unit 51000/13700 193170/13700
= $3.72 = $14.1

thus value of closing wip
material = 3000x 30% x 3.72=3348
conversion = 3000x 30% x 14.1=2690
Total =16038

however the given answer is D, $22890

where goes wrong

please help, thanks in advance.

also may email me at shtan2004@yahoo.com