At Hodgson? Corporation, direct materials are added at thebeginning of the process and conversions costs are uniformlyapplied. Other details? include: Beginning WIP direct materials?$35,000 Beginning WIP conversion costs ?$29,250 Costs of materialsadded ?$389,100 Costs of conversion added ?$275,125 WIP beginning?(50% for? conversion) ?21,200 units Units started ?127,500 unitsUnits completed and transferred out ?110,700 units WIP ending? (60%for? conversion) ?38,000 units What is the total cost of unitsremaining in ending? WIP?