PLEASE HELP ME WITH THIS QUESTION. THANK YOU SO MUCH

A golf ball manufacturer gives us its data for the year: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 9,500 units 6,400 units 3,100 units $15,478 $7,400 $5,611 Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, the total costs of units completed and transferred would be closest to (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A. $30,964 OB. $7,327 O c. $10,106 O D. $7,629