25,200 units 129,500 units 107,700 units 47,000 units $40,000 $27,500 $385,100 $261,125 WIP beginning (50% for conversion) Units completed and transferred out WIP ending (60% for conversion) Costs of materials added Costs of conversion added What is the total cost of units completed and transferred out? (Round intermediate caloulations to the nearest cent and the final answer to the nearest dolar,) OA. $630,886 O B. $475,041 O C. $524,499 O D. $537,826