At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied Other details inclu 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 20,200 units 126,500 units 109,700 units 37,000 units 35,000 $23,500 $392,100 $267.125 What is the total cost of units remaining in ending WIP? (Round intermediate calculations to the nearest cent and the finl OA. $151,701 B. $156,510 C. $145185 D. S107721