t manufacturer offers the following information: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 28,600 units 15,200 units 13,400 units $282,480 $578,000 $336,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, what is the total cost of units completed and transferred? (Round intermediate calculations to O A. $1,197,400 O B. $676,414 OC. $861,080 O D. $636,380