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) Units started Unito completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion Added 19.200 units 120,500 units 116,700 units 22 000 units $35,000 $ 22,500 $384,100 5271,125 What is the total cost of units completed and transferred out? $612,675 $632,625 $615,381 $563,317