During 2019, Bonita Industries expected Job No. 51 to cost $600000 of overhead, $470000 of materials, and $400000 in labor. Bonita applied overhead based on direct labor cost. Actual production required an overhead cost of $265000, $540000 in materials used, and $190000 in labor. All of the goods were completed. What amount was transferred to Finished Goods?

A. $995000

B. $1330000

C. $1015000

D. $1470000