At Hodgson Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: 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) $33,000 $23,250 $394,100 $273,125 24,200 units 121,500 units 110,700 units 35,000 units 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.) O A. $102,597.80 O B. $149,800.00 OC. $125,738.00 OD. $181,361.09