Chocolate Chip: Beginning WIP Inventory: $12647 Ending WIP Inventory: $9877 Oatmeal Raisin: Beginning WIP Inventory: $8592 Ending WIP Inventory: $3100 Brian would like to take a closer look at the unit cost for each cookie to assist management in making better decisions for the upcomin year. Brian has compiled the following costing information: Chocolate Chip Oatmeal Raisin Wages (Stirring) $26844 $24517 Wages (Baking) $18030 $14622 Wages (Packaging) $10976 $9893 Cookie Materials $18340 $16525 Manufacturing Overhead (MOH) $33451 $31053 Carla Vista has determined the unit cost of Chocolate Chip to be $1.35 and the unit cost of Oatmeal Raisin to be $1.76. How many Oatmeal Raisin cookies did the company manufacture during the year? O 53131 units O 59774 units 58013 units O 62166 units