Adam Company uses the weighted-average method in its process costing system. The following information for the Assembly Department was obtained from the accounting records for September (all materials are added at the beginning of the process):

The "Cost to be accounted for" section of the production report for the month will show a total amount equal to?

Multiple Choice

$106,000.

$429,000.

$498,500.

$604,500.

\begin{tabular}{|l|r|r|} \hline & Number of Units & Labour and Overhead (Percentage Complete) \\ \hline Work in process inventory, Sept. 1 & 60,000 & 15% \\ \hline Transferred in during the month & 105,000 & 20% \\ \hline Work in process inventory, Sept. 30 & 40,000 & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline & \multicolumn{1}{|c|}{ Transferred ln } & \multicolumn{1}{|c|}{ Materials } & \multicolumn{1}{|c|}{ Labour \& Overhead } \\ \hline Beginning work in process inventory & $60,000 & $30,000 & $16,000 \\ \hline Cost added during the month & $115,500 & $63,000 & $320,000 \\ \hline \end{tabular}