Baynton-Power Corp. is a manufacturer that uses process costing. For its Baking Department, the firm computed its cost per equivalent unit for direct materials to be $10.45 and its cost per equivalent unit for conversion costs to be $12.80. A total of 242,520 units of product were completed and transferred out to the next department during the month. The ending Work in Process inventory for the Baking Department consists of 41,680 equivalent units with respect to direct materials and 36,910 equivalent units with respect to conversion costs. The amount of costs that should be assigned to the Baking Department's ending Work in Process Inventory is: a. $821,266 b. $969,060 O c. $919,214 d. $908,004 e. $435,556