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) 27,200 units Units started 129,500 units Units completed and transferred out 111,700 units WIP ending (60% for conversion) 45,000 units Beginning WIP direct materials $35,000 Beginning WIP conversion costs $26,500 Costs of materials added $388,100 Costs of conversion added $267,125 What is the total cost of units completed and transferred out? (Round intermediate calculations to the nearest cent O A. $538,394 OB. $623,807 O c. $550,041 D. $491,773