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) 21,200 units 120,500 units Units started Units completed and transferred out WIP ending (60 % for conversion) Beginning WIP direct materials Beginning WIP conversion costs 111,700 units 30,000 units $39,000 $32,500 $393,100 $265,125 Costs of materials added Costs of conversion added What is the total cost of units completed and transferred out? OA. $538,205.35 O B. $643,966.31 O C. $606,745.74 D. $596,478.00