At the end of the month, Newton Company calculated equivalent units of production in the Assembly Department (the second processing department) as shown below: Equivalent Units UNITS Units accounted for Completed and transferred out Ending work-in-process Transferred in 34,000 Equivalent Units Direct Materials Costs 34,000 Equivalent Units Conversion Costs 34,000 5,000 39,000 5,000 39,000 3,000 37,000 The cost per equivalent unit using the weighted average method is $7 for transferred in, $5 for material costs and $4 for conversion costs. What is the total cost of the units completed and transferred out? A. $581.000 OB. $592,000 OC. $156,048 OD. $544,000