A golf ball manufacturer gives us its data for the year: WIP Inventory, January 1 0 units 9,200 units 6,000 units Units started Units completed and transferred out WIP Inventory, December 31 Direct materials 3,200 units $15,278 $6,900 $5,311 Direct labor Manufacturing Overhead Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, the total cost of the units in ending WIP would be closest to (Round intermediate calculati O A. $6,628. O B. $7,911. C. $10,439 O D. $4,935