Bartok Products, Inc., manufactures a chemical compound that goes through three processing stages prior to completion. Information on work in the first department, Mixing, is given below for September:

67,000 lbs. 200,000 lbs. 27,000 lbs. Production data: Pounds in process, September 1: materials 80% complete; conversion 60% complete Pounds started into production during September Pounds completed and transferred out Pounds in process, September 31: materials 75% complete; conversion 25% complete Cost data: work-in-process inventory, September 1: Materials cost Conversion cost Cost added during September: Materials cost Conversion cost $78,500 $20,300 $442,000 $349,825 Cost of the units completed and transferred out is: A. $747,863 $840,000 $480,000 $890,625 None of the above