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 9,000 Transferred-in costs $94,000 Direct materials (100%) $22,500 Conversion costs (75%) $25,400 Unitstransferred-in: Number of units 47,500 Transferred-in costs $640,500 Units completed 43,000 Costs during the period: Direct materials $155,475 Conversion costs $213,225 Work in process, ending: Number of units 13,500 (100% complete for materials and 35% complete for conversion) The total cost of units transferred out to finished goods is closest to A) $1,004,625. B) $1,151,100. C) $ 909,450. D) $ 350,450.