Materials costs of $$300,000$ and conversion costs of $$214,200$ were charged to a processing department in the month of September. Materials are added at the beginning of the process; conversion costs are incurred uniformly throughout the process. There were no units in beginning Work in Process, $100,000$ units were started into production in September, and there were $8,000$ units in ending Work in Process that were $40\%$ complete at the end of September$\mathrm{.}3.$ Using the weighted$-$average method, what is the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September?a$.$ $$184,000$b$.$ $$483,000$c$.$ $$414,200$d$.$ $$195,2$