At Panther Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied Other details include: WIP beginning (70% for conversion 120,200 units 154,000 units Units started 120,000 Units completed and transferred out [WIP ending (50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs 54,200 units $48,500 $26,200 Costs of materials added $441,100 Costs of conversion added $263,000 What is the total cost of units remaining in ending WIP? 0 s18708163 $258.890.21 o $152.33249 $205,689.00 MacBook Air ODa Fa 2 3 4 9