Layla Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for October is as follows:

Work in process, October $1(45\%$ complete$)7,200$

Units completed and transferred out $,38,400$

Work in Process, October $31(85\%$ complete$)3,600$

Cost per Equivalent Unit of Production $$12\mathrm{.}13$

Layla uses the weighted average method. Layla's cost of goods transferred to the molding department during October would be:

$$310,347$

$$261\mathrm{.}050$

$$465\mathrm{.}792$

$$294\mathrm{.}000$