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What is the total cost of units completed and transferred

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At Sunrise Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion) 19,200 units
Units started 120,500 units
Units completed and transferred out 116,700 units
WIP ending (60% for conversion) 23,000 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 is the total cost of units completed and transferred out?

A. $632,625
B. $615,381
C. $563,317
D. $612,675

Reference no: EM131758309

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