A deodorant manufacturer offers the following information: WIP Inventory, January 1 O units Units started 32,600 units Units completed and transferred out 12,200 units WIP Inventory, December 31 20.400 units Direct materials $280,480 Direct labor $577 000 Manufacturing Overhead $338,920 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 O A. $447 733 B. $688,934 OC. $1,196,400 D. $548,846