A deodorant manufacturer offers the following information WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 33,600 units 10,200 units 23,400 units $276,480 $584,000 $332,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs What is the total cost of units in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $438,797 O B. $1,096,940 O C. $598,993 O D. $658,169