A deodorant manufacturer offers the following information: WIP Inventory, January 1 0 units Units started 27,600 units Units completed and transferred out 13,200 units WIP Inventory, December 31 14,400 units Direct materials $283,480 Direct labor $582,000 Manufacturing Overhead $333,920 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 final answer to the nearest dollar.) O A. $637,681 O B. $573,626 O C. $1,199,400 OD. $809,028