In the month of April, a department had500units in the beginning work in process inventory that were60% complet3. These units had $67000of materials costs and $47000of conversion costs. All materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April,19000units were completed and transferred to the finished goods inventory and there were2600units that were20% complete in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $2215500; Conversion costs $3171300.

The cost assigned to the units in the ending work in process inventory on April 30 was(Round intermediate calculations to 0 decimal places, e.g. 5,275.)

a. $273000.

b. $588000.

c. $405800.

d. $358800.