he company has total fixed costs of $235,000. The variable cost per unit at 190,000 units is WIP beginning (70% for conversion) Units started Units completed and transferred out WIP ending (50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 16,200 units 152,000 units 112,000 units 56,200 units $50,200 $32,200 $443,100 $260,000 What is the total cost of units completed and transferred out? (Round O A. $502,900 O B. $562,240 O C. $762,808 D. $693,623