A golf ball manufacturer gives us its data for the? year:

WIP? Inventory, January 1	0 units
Units started	?9,100 units
Units completed and transferred out	?6,400 units
WIP? Inventory, December 31	?2,700 units
Direct materials	?$15,578
Direct labor	?$6,700
Manufacturing Overhead	?$5,011

Units in ending WIP Inventory were? 90% complete for materials and? 60% complete for conversion costs.

On December? 31, the total costs of units completed and transferred would be closest to? (Round intermediate calculations to the nearest cent and the final answer to the nearest? dollar.)

A.

?$6,450

B.

?$20,608

C.

?$6,653.

D.

?$29,342