A golf ball manufacturer gives us its data for the year: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 8,700 units 6,400 units 2,300 units $14,978 $7,500 $4.811 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 dollar.) O A. $3,641. O B. $7,707 OC. $4,991. OD. $5,844 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 5,800 units WIP Inventory, December 31 3,300 units Direct materials $14,978 Direct labor $7,000 Manufacturing Overhead $5,311 Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, the cost per equivalent unit for conversion costs would be closest to O A. $0.90 OB. $1.71. OC. $1.58 D. $1.40