At Panther Company, materials are added at the beginning of the process and conversion costs are added uniformly. Work in process, beginning: Number of units 15,000 Transferred - in costs $91,000 Direct materials (100%) $30,500 Conversion costs (75%) $35,400 Units transferred - in: Number of units 51,500 Transferred - in costs $643,500 Units completed 43,000 Costs during the period: O A. $444,281 OB. $367.246. OC. $107,600 OD. $417,028 Units transferred - in: Number of units 51,500 Transferred - in costs $643,500 Units completed 43,000 Costs during the period: Direct materials $156,475 Conversion costs $223,225 Work in process, ending: Number of units 23,500 (100% complete for materials and 35% complete for conversion) The total cost of units remaining in ending WIP Inventory is closest to O A. $444,281. O B. $367,246. O c. $107,600. OD. $417,028