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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 unitsUnits started 120,500 unitsUnits completed and transferred out 116,700 unitsWIP ending (60% for conversion) 23,000 unitsBeginning WIP direct materials $35,000Beginning WIP conversion costs $22,500Costs of materials added $384,100Costs of conversion added $271,125
What is the total cost of units completed and transferred out?
A. $632,625B. $615,381C. $563,317D. $612,675
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