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) 29,200 units Units started 123,500 units Units completed and transferred out 115,700 units WIP ending (60% for conversion) 37,000 units Beginning WIP direct materials $37,000 Beginning WIP conversion costs $31,500 Costs of materials added $387,100 Costs of conversion added $264, 125 What is the total cost of units completed and transferred out? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $569,244 OB. $607,756 C. $514,908 OD. $579,819