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 Units 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 26,200 units 130,500 units 107,700 units 49,000 units $38,000 $30,500 $389,100 $264,125 What is the total cost of units completed and transferred out? A. $636,131 B. $474,914 C. $538,008 D. $524,499