A golf ball manufacturer gives us its data for the year: WIP Inventory, January 1 O units Units started 9,500 units Units completed and transferred out 5,800 units WIP Inventory, December 31 3,700 units Direct materials $15,578 Direct labor $7,500 Manufacturing Overhead 54,611 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 calculations to the nearest cent and the final answer to the nearest du O A. $9,046 OB. $5,589 OC. $11,900 OD. $7,758