A golf ball manufacturer gives us its data for he year: 0 units WIP Inventory, January 1 9,300 units Units started Units completed and transferred out WIP Inventory, December 31 5,600 units 3,700 units $14,778 $7,000 Direct materials Direct labor $5,111 Manufacturing Overhead Units in ending WIP Inventory were 90% complete for materials and 60% complete for conv On December 31, the total costs of units completed and transferred would be closest to (Rc O A. $17,920 O B. $8,541 O C. $29,793 O D. $8,949