Flajovich Company manufactures tape dispensers. The Assembly Department reported the follow data for the past month:

Units started and completed 70,000

Units started and not complete 10,000

Units in beginning inventory 0

Direct materials costs $480,000

Conversion costs $240,000

The partially complete units at the end of the month were 100 percent complete with respect to materials and 50 percent complete with respect to conversion costs. The total cost of units completed and transferred is ________.

A) $630,000

B) $644,000

C) $690,000

D) $720,000