Gamma Company, manufactures printer circuit cards. All direct materials are added at the inception of the production process. During September 2023, the accounting department noted that there was no beginning inventory. Direct materials of $292519 were used in production during the month. Work-in-process records revealed that 10042 card units were started in September, 4937 card units were complete, and 2988 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. Calculate the direct material cost assigned to the good units completed. (Round interim calculations to the nearest cent, and final answer to the nearest whole dollar.)

Gamma Company, manufactures printer circuit cards. All direct materials are added at the inception of the production process. During September 2023, the accounting department noted that there was no beginning inventory. Direct materials of $292519 were used in production during the month. Work-in-process records revealed that 10042 card units were started in September, 4937 card units were complete, and 2988 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. Calculate the direct material cost assigned to the good units completed. (Round interim calculations to the nearest cent, and final answer to the nearest whole dollar.) \begin{tabular}{ll} Selected Answer: & 227,939 \\ Correct Answer: & 230,852100 \end{tabular}