WIP Inventory, January 1 Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 26,600 units 10,200 units 16,400 units $285,480 $585,000 $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 comploted and transferred? (Round intermediate caliculations to the intermediate calculations to the nearest cent and the final answer to the nearest dollar ) A. $1,202,400 O B. S558047 O C. $461,071 O D. $703,392