Lights Incorporated calculates cost for an equivalent unit of production using the weighted-average method. 

Data for July:
Work-in-process inventory, July 1 (38,000 units):
Direct materials (91% completed)	$122,200
Conversion (52% completed)	77,700
Balance in work in process inventory, July 1	$199,900
Units started during July	89,000
Units completed and transferred	101,300
Work-in-process inventory, July 31:
Direct materials (91% completed)	25,700
Conversion (52% completed)
Cost incurred during July:
Direct materials	$171,500
Conversion costs	269,000

The cost of goods completed and transferred out under the weighted-average method is calculated to be: (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.)

		A) $94,604.
		B) $591,980.
		C) $544,994.
		D) $557,750.
		E) $558,690.