answer options

a) $448,200 b) $324,000 c) $396,000 d) $325,600

Vallin Manufacturing Corporation's beginning work in process inventory consisted of 9,400 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $50,000. During the month, 54,000 units were transferred out. The equivalent unit cost was computed to be $3.90 for materials and $4.40 for conversion costs under the weighted- average method. Given this information, the total cost of the units completed and transferred out was: Multiple Choice $448,200 $324,000 $396,000