18. at glass company, materials are added at the beginning of the process and conversion costs are added uniformly.

work in process, beginning:

number of units 10,000

transferred in costs $85,000

direct materials (100%) $23,500

conversion costs (75%) $34,400

units transferred in:

number of units 53,500

transferred in costs $646,500

units completed 41,000

costs during the period:

direct materials $162,475

conversion costs $213,225

work in process ending:

number of units 22,500

(100% complete for materials and 35% complete for conversion)

the total cost of units transferred out to finished goods inventory is closest to

A) $980,975

B) $752,269

C) $273,623

D) $800,320