Units started At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly appled. Other details include: WIP beginning (50% for conversion) 27.200 units 126,500 units Units completed and transferred out 107.700 units WIP ending (60% for conversion) 46,000 units Beginning WIP direct materials $35,000 Beginning WIP conversion costs $22,500 Costs of materials added $384.100 Costs of conversion added $271,125 What are the total equivalent units for direct materials? A. 172,500 B. 134,900 c. 135,300 D. 153,700 A deodorant manufacturer offers the following information: WIP Inventory, January 1 O units Units started 30.600 units Units completed and transferred out 19.200 units WIP Inventory, December 31 11,400 units Direct materials $266,480 Direct labor $581,000 Manufacturing Overhead $331.920 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 the nearest cent and the firal answer to the nearest doltar) A $737,725 OB. $752,565 OC. $1.199,400 OD. $948,864