During the month of June, a department had $500$ units in beginning work in process inventory that were $60\%$ complete as to conversion costs. These units had $$60,000$ of materials costs and $$45,000$ of conversion costs. All materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During June, $10,000$ units were completed and transferred out to the finished goods inventory and there were $2,000$ units that were $25\%$ complete as to conversion costs in the ending work in process inventory on June $30.$ During June, manufacturing costs charged to the department were: Materials $$1,380,000$; Conversion costs $$1,530,000.$

The cost assigned to the units completed and transferred out to finished goods during June was

A$)$ $$2,715,000.$

B$)$ $$2,820,000.$

C$)$ $$2,685,000.$

D$)$ $$2,700,000.$