Baron Corporation has two sequential processing departments: Assembly and Shaping The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process Click the icon to view the data) The total cost of units transferred out to Finished Goods Inventory would be closest to (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar) A. $879,840 OB $408,000 OC. $958,990 OD. $989,820 Data Table Boginning WIP Inventory Transferred - in costs in beginning WIP Inventory Direct materials cost in beginning WIP Inventory Conversion costs in beginning WIP Inventory Units transferred - in Transferred-in costs Units completed Costs added direct materials Costs added: conversion costs Ending WIP Inventory (40% complete for materials and 30% complete for conversion) 13,000 units $115,200 $24,500 $22,750 54,000 units $543,300 48,000 $169,120 $246,570 19,000 units