At Roarie 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) Units started Units completed and transferred out WIP ending (50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 21,200 units 150,000 units 113,000 units 58,200 units $47,200 $28,200 $436,100 $268,000 What is the total cost of units completed and transferred out? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O $677,395 O $500,964 $736,119 O $553,700