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 completed. After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 4% of the good units. Data provided for February 2017 are as follows: WIP, beginning inventory 2/1/2017 Direct materials (100% complete) Conversion costs (55% complete) Started during February Completed and transferred out WIP, ending inventory 2/28/2017 Costs: Direct materials (100% complete) Conversion costs (25% complete) WIP, beginning inventory. Direct materials Conversion costs Direct materials added Conversion costs added 51,000 units 170,900 units 180,900 units 26,000 units $280,500 80,400 408,200 264,800 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. $39,520; $15,218 B. $58,140; $40,353 OC. $1,553,500, $9,880 D. $62,140; $9,880