11. . Black Company manufactures gadgets in one department. The following information is available:

Work-In-Process Inventory, beginning 0

Units started 60,000

Units completed and transferred 48,000

Work-In-Process Inventory, end 12,000

Direct materials added $240,000

Direct labor $164,780

Factory overhead $82,000

The units in the ending Work-In-Process Inventory are 0 percent complete with respect to direct materials and 50 percent complete with respect to conversion costs. Direct materials are added at the end of the process. The total cost of units completed and transferred is ________.

A) $90,240

B) $411,360

C) $459,360

D) $488,400