The managerial accountant at Duck Manufacturing reported the following information:

Units:

Beginning WIP……………………………54,500

75% for materials

45% for conversion

Transferred-in……………………………225,000

Completed……………………………….232,000

Ending WIP

60% for materials

20% for conversion……………………….47,500

Costs:

Beginning WIP

Direct materials…………………………$67,500

Conversion……………………………...145,400

Transferred-in……………………………99,000

Transferred-in from department 1…..$1,550,050

Direct materials added…………………909,375

Conversion added……………………...542,875

The cost of ending WIP is closest to

A) $133,950.

B) $593,750.

C) $311,900.

D) $414,200.