Work in? process, ending:
Number of units	36,500
?(100% complete for materials and? 35% complete for?conversion)

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

Work in process, beginning: 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: 16,000 $88,000 $27,500 $25,400 55,500 $642,500 35,000 $162,475 $214,225 OA. OB. C. OD. $534,251 $652,966. $592,219. $161,056