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	18,000
Transferredminusin costs	$85,000
Direct materials (100%)	$26,500
Conversion costs (75%)	$35,400
Units transferredin:
Number of units	52,500
Transferredminusin costs	$647,500
Units completed	43,000
Costs during the period:
Direct materials	$159,475
Conversion costs	$217,225
Work in process, ending:
Number of units	27,500
(100% complete for materials and 35% complete for conversion)

The total cost of units remaining in ending WIP Inventory is closest to

A. $456,812.

B. $118,748.

C. $404,525.

D. $490,283.