$9.$ At Global Tech Inc., direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning $(50\%$ for conversion$)25,200$ units

Units started $121,500$ units

Units completed and transferred out $107,700$ units

WIP ending $(60\%$ for conversion$)39,000$ units

Beginning WIP direct materials $$38,000$

Beginning WIP conversion costs $$28,500$

Costs of materials added $$389,100$

Costs of conversion added $$261,125$

What is the total cost of units remaining in ending WIP? $($Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.$)$

a$.$ $$113,544$

b$.$ $$165,204$

c$.$ $$153,229$