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

WIP beginning $(70\%$ for conversion$)$

Units started

Units completed and transferred out

WIP ending $(50\%$ for conversion$)$

Beginning WIP direct materials

Beginning WIP conversion costs

Costs of materials added

Costs of conversion added

$15,200$ units

$150,000$ units

$120,000$ units

$45,200$ units

$$52,500$

$$25,200$

$$443,100$

$$260,000$

What is the total cost of units completed and transferred out?

A$.$ $$600,000$

B$.$ $$750,000$

C$.$ $$540,658$

D$.$ $$628,696$