What is the total cost of units remaining in ending WIP? (Round internediate calculations to the nearest cent and the final answor to the nearest dollar) A. $144,677 B. $102.000 C. $138,727 D. 5149,124 Assume that 9,200 units were in beginning WiP Inventory, 39,500 were started, 34,000 were completed, and 14,700 were in ending WiP Inventory, Direct materials are added at the beginning of the process. What are the total equivalent units for direct materials? A. 30,500 8. 46,700 C. 43.200 D. 54,200