Acklac Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:

Cost Percentage Complete

Materials cost $12,000 65%

Conversion cost$ 2,000 10%

A total of 9,200 units were started and 8,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Materials Cost$ 200,800Conversion Costs$ 225,500The ending inventory was 75% complete with respect to materials and 15% complete with respect to conversion costs.The total cost transferred from the first processing department to the next processing department during the month is closest to:

Note:Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed.To reduce rounding error, carry out all computations to at least three decimal places.

$485,486

$407,024

$426,300

$440,300