Eclypso Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for October is as follows:

Work in process, October 1:
No. of units (45% complete)	7,200
Direct materials	$42,000
Direct labor	$50,400
Overhead	$14,400

During October, 38,400 units were completed and transferred to the molding department. The following costs were incurred by the mixing department during October:

Direct materials	$144,000
Direct labor	$192,000
Overhead	$ 60,000

By October 31, 3,600 units that were 85% complete remained in the mixing department. Eclypso uses the weighted average method. Which of the following would be Eclypso's cost of goods that was transferred to the molding department during October? (Note: Round your calculation to two decimal places and the final answer to the nearest whole dollar.)

a.$294,000

b.$261,050

c.$465,792

d.$310,347