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 23,200 units 128,500 units 108,700 units 43,000 units $37,000 $23,500 $385,100 $271,125 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.) O A. $540,239 O B. $552,244 OC. $639,029 OD. $495,059