At Hodgson Corporation, direct materials areaddeda t the beginning of th eprocess and conversoins costs are uniformly applied. Other details included:

beginning WIP directed materials $32,000

beginning WIP conversion costs 24,250

cost of materials added 390,100

cost of conversion added 272,125

WIP beginning (50% for conversion) 20,200 units

units started 121,500 units

units completed and tranferred out 110,700 units

WIP ending (60% for conversion) 31,000 units

What is the total cost of units remaining in ending WIP? (round inter diagete calculations to the nearest cent and the fianl answer to the nearest dollar) A. $108,576 B. $92,343.68 C. 134,974.00 D. $163,400.34