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) 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 22,200 units 128,500 units 116,700 units 34,000 units $39,000 $29,500 $389,100 $262,125 What is the total cost of units remaining in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $96,585 OB. $129,494 O C. $136,062 OD. $140,012