Candle Company has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly through process. Beginning WIP Inventory Transferred-in costs in beginning WIP Inventory Direct materials costs in beginning WIP Inventory Conversion costs in beginning WIP Inventory Units transferred - in Transferred in costs Units completed Costs added: materials Costs added: conversion Ending WIP Inventory 9,000 units $98,000 $25,600 $23,750 47,000 units $646,000 43,000 $155,040 $230,710 13,000 units OA. WIP-Shaping (Dr); WIP-Assembly (Cr) $744,000 OB. WIP-Assembly (Dr); WIP-Shaping (Cr) $744,000 OC. WIP-Shaping (Dr); WIP-Assembly (Cr) $646,000 OD. WIP-Assembly (Dr); WIP-Shaping (Cr) $646,000