A hair product manufacturer offers the following information: WIP Inventory, January 1 O units Units started 35,600 units Units completed and transferred out 9200 units WIP Inventory, December 31 26,400 units Direct materials $280,480 Direct labor $579,000 Manufacturing Overhead $335.920 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.) $1,222,374 $733,429 $488,928 $666,336