A deodorant manufacturer offers the following information: WIP Inventory, January 1 Units started O units 25,600 units Units completed and transferred out 13,200 units WIP Inventory, December 31 12,400 units $277,480 $579,000 $334,920 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. $614,316 B. $1,191,400 C. $664,318 OD. $841,764