Beckett Industries has the following beginning and ending inventories for the month of April.

April 1April 30Direct materials$67,000$62,000Work-in-process145,000171,000Finished goods85,00078,000

Production data for the month of April is:

Direct labor$200,000Actual overhead132,000Direct materials purchased163,000Transportation in4,000Purchase Returns and Allowances2,000

Beckett uses one overhead control account and charges overhead to production at 70% of direct labor cost. The company does not formally recognize over- or underapplied overhead until year-end.

What is Beckett's cost of goods transferred to finished goods inventory for April?

Multiple Choice

• A) $469,000.
• B) $477,000.
• C) $495,000.
• D) $484,000.
• E) None of these answers are correct