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	13,000
Transferredin costs	$93,000
Direct materials (100%)	$26,500
Conversion costs (75%)	$32,400
Units transferredin:
Number of units	47,500
Transferredin costs	$646,500
Units completed	40,000
Costs during the period:
Direct materials	$158,475
Conversion costs	$214,225
Work in process, ending:
Number of units	20,500

(100% complete for materials and 35% complete for conversion)

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

A. $396,819.

B.$350,765.

C.$420,423.

D.$100,187.