At Hodgson Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly a Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) $39,000 $26,250 $392,100 $273,125 19,200 units 128,500 units 113,700 units 34,000 units What is the total cost of units completed and transferred out? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar) O A. $585,555.00 O B. $533,41580 O C. $641.944.19 D. $573 530 16