en A deodorant manufacturer offers the following information: WIP Inventory, January 1 O units Units started 25,600 units Units completed and transferred out 17,200 units WIP Inventory, December 31 8,400 units Direct materials $285,480 Direct labor $580,000 Manufacturing Overhead $331,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. What is the total cost of units in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) ar O A $372,587 OB. $213,730 OC. $223,557 OD $149,016