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	16,000
Transferredin costs	$ 88,000
Direct materials (100%)	$27,500
Conversion costs (75%)	$25,400
Units transferredin:
Number of units	55,500
Transferredin costs	$642,500
Units completed	35,000
Costs during the period:
Direct materials	$162,475
Conversion costs	$214,225
Work in process, ending:
Number of units	36,500
(100% complete for materials and 35% complete forconversion)

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

A. $534,251

B. $652,966

C. $592,219

D. $161,056