Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 5% of the good units. Data provided for February 2017 are as follows: WIP, beginning inventory 2/1/2017 52,000 units Direct materials (100% complete) Conversion costs (50% complete) Started during February 170,400 units Completed and transferred out 180,600 units WIP, ending inventory 2/28/2017 26,900 units Direct materials (100% complete) Conversion costs (20% complete) Costs: WIP, beginning inventory: Direct materials $280, 100 Conversion costs 80,400 Direct materials added 408.000 Conversion costs added 264,400 What costs are allocated to the ending work in-process inventory for direct materials and conversion costs, respectively, using the FIFO method of process costing? (Round any cost per unit calculations to the nearest cent.) O A. $40,619, $12,552 B. $62,816; $32,980 O C. $1,285,820; $8,124 OD. $64,291; $8,124