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 $94,000 Transferred- in costs Direct materials (100%) Conversion costs (75% ) $22,500 $25,400 Units transferred - in: Number of units 47,500 Transferred -in costs Units completed Costs during the period: $640,500 43,000 $155,475 Direct materials Conuareinn nncte c212.22E O A. $909,450. B. $1,004,625 C. $350,450. O D. $1,151,100. Conversion CUSIS (070) 20,4UU Units transferred - in: Number of units 47,500 $640,500 Transferred -in costs Units completed Costs during the period: 43,000 Direct materials $155,475 Conversion costs $213,225 Work in process, ending: Number of units (100% complete for materials and 35% complete for conversion) 13,500 The total cost of units transferred out to Finished Goods Inventory is closest to OA. $909,450 B. $1,004,625 C. $350,450 O D. $1,151,100