A deodorant manufacturer offers the following information:

A deodorant manufacturer offers the following information WIP Inventory, January 1 Units started Units completed and transferred out 14,200 units WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs On December 31, what is the total cost of units completed and transferred? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) 0 units 28,600 units 14,400 units $278,480 $579,000 $328,920 $645,929 $1,186,400 $819,056 $589,052