DM are added at the beginning of the process. Physical units are as follows: Beginning WIP = 40,000 units, 80% completed last period. Of the 76,000 units started this period, only 42,000 were complete at the end of the period. Ending WIP was 60% complete as to CC. Costs are as follows: Beginning WIP: DM $41,080; CC $95,928 Current month costs: DM $90,000; CC $157,000 What is CC for C/G/M?

a. $384,008

b. $202,540

c. $252,928

d. $50,388