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 12,000 Transferred - in costs $92,000 Direct materials (100%) $32,500 Conversion costs (75%) $26,400 Units transferred-in: Number of units 50,500 Transferred - in costs $645,500 Units completed 42,000 Costs during the period: $645,500 42,000 Transferred - in costs Units completed Costs during the period: Direct materials Conversion costs Work in process, ending: Number of units (100% complete for materials and 35% complete for conversion) $157,475 $214,225 20,500 The total cost of units remaining in ending WIP Inventory is closest to O A $339,306. OB. $404,523 C. $383,137 D. $97 421