At Ruby 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) 17,200 units Units started 155,000 units Units completed and transferred out 111,000 units WIP ending (50% for conversion) 61,200 units Beginning WIP direct materials $42,500 Beginning WIP conversion costs $35,200 Costs of materials added $435, 100 Costs of conversion added $269,000 What is the total cost of units remaining in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar) OA $235,314 OB. $301,216 C. $169,739 OD. $217,709