At Global Tech Inc., direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 19,200 units 123,500 units 116,700 units 26,000 units $38,000 $32,500 $390, 100 $265,125 What is the total cost of units remaining in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A. $113,100 B. $110,536 C. $78,000 O D. $104,706