B&G Manufacturing uses a job order cost accounting system. During one month: B&G purchased $198,000 of raw materials on credit: issued materials to production of $195,000 of which $30,000 were indirect. B&G incurred a factory payroll of $150,000, paid in cash, of which $40,000 is classified as indirect labor. B&G uses a predetermined overhead application rate of 150% of direct labor cost. B&G's beginning and ending Goods in Process Inventory are $15,500 and $27,000 respectively. Compute the cost of product transferred to Finished Goods Inventory: O $558,500. $428,500 O $440,000 O $413,000 $415,000