At Hodgson Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

Beginning WIP direct materials	$33,000
Beginning WIP conversion costs	$20,250
Costs of materials added	$389,100
Costs of conversion added	$272,125
WIP beginning (50% for conversion)	29,200 units
Units started	120,500 units
Units completed and transferred out	109,700 units
WIP ending (60% for conversion)	40,000 units

What is the total cost of units completed and transferred out? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.)

A.

$508,408.90

B.

$557,049.80

C.

$549,597.00

D. $ 605,489.79