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 11,000 Transferred - in costs $91,000 Direct materials (100%) $30,500 Conversion costs (75%) $33,400 Units transferred - in: Number of units 57,500 Transferred - in costs $641,500 Units completed 43,000 Costs during the period: Direct materials $161,475 Conversion costs $215,225 Work in process, ending: Number of units 25,500 (100% complete for materials and 35% complete for conversion) The total cost of units remaining in ending WIP Inventory is closest to A. $386,746. O $436,701 O C. $114,199