The total cost of units remaining in ending WIP Inventory is closest to?

Number of units Transferred - in costs Direct materials (100%) Conversion costs (75%) Units transferred in: Number of units Transferred - in costs Units completed Costs during the period: Direct materials Conversion costs Work in process, ending Number of units (100% complete for materials and 35% complete for conversion) 19,000 $93,000 $27,500 526,400 57,500 $648,500 42,000 $158,475 $215,225 34,500 OA. $572,430 O B. $137,826 O C. $472,115 O D. $527,241