A hair product manufacturer offers the following information: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 27,600 units 10,200 units 17,400 units $284.480 $582,000 $337.920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, what is the total cost of units completed and transferred? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $687,378 OB. $445,104 O C. $546,822 OD. $1,204,400