A deodorant manufacturer offers the following information: WIP Inventory, January 1 O units Units started 26,600 units Units completed and transferred out 13,200 units WIP Inventory, December 31 13,400 units $279,480 $582,000 $329,920 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) OA. $1,191,400 B. $591,221 C. $822,228 D. $648,579 At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) 26,200 units Units started 128,500 units Units completed and transferred out 111,700 units WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added What are the total equivalent units for direct materials? 43,000 units $35,000 $22,500 $384,100 $271,125 OA. 171,500 OB. 154,700 OC. 137,500 OD. 137,900