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 $(96\%$ completed$)$ $ $122,600$

Conversion $(54\%$ completed$)77,050$

Balance in work in process inventory, July $1$ $ $199,650$

Units started during July $92,000$

Units completed and transferred $105,600$

Work$-$in$-$process inventory, July $31$:

Direct materials $(96\%$ completed$)24,400$

Conversion $(54\%$ completed$)$

Cost incurred during July:

Direct materials $ $182,000$

Conversion costs $290,000$

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.$)$

Multiple Choice

$$585,780.$

$$96,656.$

$$585,590.$

$$575,520.$

$$612,610.$