At Trapeze? 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) 20 comma 200 units Units started 121 comma 500 units Units completed and transferred out 109 comma 700 units WIP ending? (60% for? conversion) 32 comma 000 units Beginning WIP direct materials $ 36 comma 000 Beginning WIP conversion costs $ 23 comma 500 Costs of materials added $ 388 comma 100 Costs of conversion added $ 262 comma 125 What is the total cost of units completed and transferred? out? (Round intermediate calculations to the nearest cent and the final answer to the nearest? dollar.) A. $ 571 comma 537 B. $ 582 comma 052 C. $ 523 comma 536 D. $ 632 comma 870