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A shampoo manufacturer offers the following information: WIP inventory, January 1 0 units Units started 33,600 units Units completed and transferred out 13,200 units WIP

A shampoo manufacturer offers the following information:

WIP inventory, January 1 0 units
Units started 33,600 units
Units completed and transferred out 13,200 units
WIP inventory, December 31 20,400 units
Direct materials $284,480
Direct labor $579,000
Manufacturing overhead $334,920

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?

a. $1,198,400
b. $712,800
c. $564,795
d. $470,800

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