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

WIP beginning (55% for conversion)	13,700 units
Units started	125,000 units
Units completed and transferred out	116,500 units
WIP ending (35% for conversion)	22,200 units
Beginning WIP transfer costs	$40,000
Beginning WIP direct materials	$50,300
Beginning WIP conversion costs	$22,500
Costs of transfer costs added	$360,000
Costs of materials added	$412,000
Costs of conversion added	$301,000

Please calculate using the average cost method discussed in class. Total Costs Accounted for (rounded to 2 decimal places):

	a	158,064
	b	$195,582
	c	$1,026,365
	d	$1,184,429