During 2022, Waterway Industries estimated Job No. 51 to cost $ 300000 of overhead , $450000 of materials , and $ 200000 in labor. Waterway applied overhead based on direct labour cost. Actual production required an overhead cost of $ 245,000, $520000 in materials used , and $ 170000 in labor. All of the goods were completed. What amount was transferred to Finished Goods?

A. $ 945000

B. $ 935000

C. $ 950000

D. $ 990000