At the end of the month, Michael Company calculated equivalent units of production in the second processing department, the Packaging Department, as shown below: UNITS Equivalent Units Units accounted for Transferred In Equivalent Units Direct Materials Costs Equivalent Units Conversion Costs Completed and transferred out 57,000 Ending work-in-process 9,000 57,000 9,000 57,000 5,400 66,000 66,000 62,400 The cost per equivalent unit using the weighted average method is $7 for material costs, $8 for conversion costs, and $9 for transferred in. What is the total cost of the units completed and transferred out? A. $1,368,000 OB. $594,135 OC. $1,497,600 OD. $1,488,600