Goodwin Co. manufactures two products: R and W. The company uses activity-based costing to apply manufacturing overhead costs to products. The cost pools and related estimated overhead costs for 20x3 were as follows:

Activity Cost Pool

Activity measure

Overhead cost

Purchase orders

Number of purchase orders

$34475

Assembly

Number of direct labour hours

152143

The expected activity measures for the manufacturing product R in 20x3 were: 228 purchase orders and 4560 direct labour hours. The expected activity measures for the manufacturing of product W in 20x3 are: 439 purchase orders and 7365 direct labour hours.

During 20x3, Goodwin Co. produces 14461 units of product R with a total unit product cost of $46.18. The companys direct labour rate is $12/hour.

What is the total direct materials cost used in the production of R in 20x3?

Select one:

a. $0

b. $597846

c. $543126

d. $-11750