A hair product manufacturer offers the following$$ information:

WIP$$ Inventory, January $1$

$0$ units

Units started

$28$ comma $600$ units

Units completed and transferred out

$14$ comma $200$ units

WIP$$ Inventory, December $31$

$14$ comma $400$ units

Direct materials

$ $277$ comma $480$

Direct labor

$ $581$ comma $000$

Manufacturing Overhead

$ $333$ comma $920$

The units in ending WIP Inventory were$60\%$ complete for materials and$40\%$ complete for conversion costs. What is the total cost of units in ending$$ WIP? $($Round intermediate calculations to the nearest cent and the final answer to the nearest$$ dollar.$)$

Question content area bottom

Part $1$

A$.$$ $369$ comma $014$

$ $369$ comma $014$

B$.$$ $264$ comma $038$

$ $264$ comma $038$

C$.$$ $660$ comma $075$

$ $660$ comma $075$

D$.$$ $396$ comma $050$

$ $396$ comma $050$