At Panther Company, materials are added at the beginning of the process and conversion costs are added uniformly.

Work in process, beginning:
Number of units	9,000
Transferredin costs	$89,000
Direct materials (100%)	$31,500
Conversion costs (75%)	$26,400
Units transferredin:
Number of units	49,500
Transferredin costs	$649,500
Units completed	38,000
Costs during the period:
Direct materials	$162,475
Conversion costs	$217,225
Work in process, ending:
Number of units	20,500
(100% complete for materials and 35% complete for conversion)

The total cost of units transferred out to Finished Goods Inventory is closest to

A.$990,975.

B. $272,905.

C.$763,962.

D. $810,540.