Last month, Wagner Manufacturings Assembly Department had total materials costs of $408,720 and total conversion costs of $250,920. All materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. Over the course of the month, 78,600 units were started into production. There were no units in beginning work in process inventory and 12,000 units in ending work in process inventory that were 60% complete. What was the total cost for the units that were completed and transferred out of the department during the month?

• A :

  $632,670

• B :

  $540,792

• C :

  $638,232

• D :

  $572,760