At Sunrise Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) 24, 200 units Units started 125, 500 units Units completed and transferred out 106, 700 units WIP ending (60% for conversion) 43,000 units Beginning WIP direct materials $37,000 Beginning WIP conversion costs $23, 500 Costs of materials added $384, 100 Costs of conversion added $267, 125 What is the total cost of units remaining in ending WIP? $177, 332 $171, 045 $165, 475 $120, 957