What amount below was the total cost of units completed during May closest to

A) $1,044,900.
B) $981,755.
C) $911,685.
D) $975,000.

The total cost of units completed during May can be calculated by adding the costs of beginning inventory and costs added during May, then subtracting the ending inventory costs. Since materials are added at the beginning, all units (including those in beginning and ending inventory) are 100% complete for materials. For conversion costs, the completion percentage varies. The calculation involves determining the cost per unit for materials and conversion costs, then applying these costs to the units completed and adjusting for the percentage completion of the beginning and ending inventories. The closest total cost for units completed during May, based on the provided data and method, is option B) $981,755.