The following information is provided by Stockdog Company WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 22,000 units 9,000 units 13,000 units $27,200 $13,300 $11,200 The units were 80% complete for materials and 30% complete for conversion costs. How much are the total costs to be accounted for during the year? O A. $40,500 OB. $24,500 C. $51,700 D. $27,200