Delta manufactures only product X in series. At the end of February, there were 200 units in product X being manufactured, and they had 60% of the services performed. These units were completed in March. In February, the cost of raw materials was $ 50.00 per unit of product X and the cost of processing, $ 75.00 per unit of product X. In March. 2,000 production units were started, and 1,600 of them were completed in month. In units not completed in March. 3/5 of transformation costs have already been applied. The March raw material cost was $ 120,000.00 and the transformation cost was $ 153,600.00. The raw material is taken out of stock and put into production before starting the manufacturing process. Check the correct alternative: a) The total cost of all products finished in March was $ 243,000.00 b) The total cost of all products finished in March was $ 224,000.00 c) The total cost of all finished products in March was $ 249,400.00 d) The total cost of all finished products in March was $ 229,800.00 e) All incorrect