a) $484,000.

b) $468,200.

c) $476,400.

d) $96,000.

e) $571,200.

Matrix Inc. calculates cost for an equivalent unit of production using the weighted-average method. Data for July Work-in-process inventory, July 1 (36,000 units): Direct materials (100% completed) Conversion (50% completed) $122,400 76,800 Balance in work in process inventory, July 1 $199,200 90,000 Units started during July Units completed and transferred Work-in-process inventory, July 31 Direct materials (100% completed) Conversion (50% completed) 102,000 24,000 Cost incurred during July: Direct materials $180,000 Conversion costs 288,000 The cost of goods completed and transferred out under the weighted-average method is calculated to be