At Glass Company, materials are added at the beginning of the process and conversion costs are added uniformly. Work in process, beginning: Number of units Transferred-in costs Direct materials (100%) Conversion costs (75%) Units transferred-in: Number of units 14,000 $90,000 $24,500 $35,400 57,500 Transferred-in costs $647,500 Units completed 40,000 Costs during the period: Direct materials $158.475 OA. $134,980. B. $459,758. C. $560,863. D. $516,380.