A sport equipment manufacturer gives us its data for the year: WIP Inventory, January 1 0 units Units started 8.900 units Units completed and transferred out 6,200 units WIP Inventory, December 31 2,700 units Direct materials $14,978 Direct labor $6.800 Manufacturing Overhead $4.711 Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, the total costs of units completed and transferred would be closest to (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) ... O A. $28,547 OB. $19,902 O C. $6,313 OD. $6,602