Marc Industries manufactures ignitor for sale in the thermos heating renovation industry. From start to finish, the products need to go through two divisions, assemble and testing. Marc uses the weighted-average method for its two divisions.

Following is information for Division B for the month of September:

Physical Units

WIP, Oct 1 2,600 (30% complete)

Completed and transferred in from Division A 12,000 units

WIP, Oct 31 3,200 (20% complete)

Oct 1 Costs Added

WIP in Oct Total

Transferred in $25,740 $120,000 $145,740

Direct materials 8,190 48,000 56,190

Direct labour 20,904 300,240 321,144

Overhead 6,864 100,080 106,944

$61,698 $568,320 $630,018

In Division B, direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. There is no spoilage of the products.

Required:

a) Calculate the total cost of the units completed and transferred out of Division B in Oct (rounded) using the weighted-average method.