MegaRock produces quick setting concrete mix. Production of 203,920 tons was started in April, 192,720 tons were completed. Material costs were $3,152,320 for the month while conversion costs were $592,600. There was no beginning work-in-process; the ending work-in-process was 70% complete. What is the cost of the product that was completed and transferred to finished goods?

A)$3,598,082.

B)$3,544,110.

C)$2,984,520.

D)$3,730,640.

MegaRock produces quick setting concrete mix. Production of 206,860 tons was started in April, 194,760 tons were completed. Material costs were $3,152,560 for the month while conversion costs were $593,800. There was no beginning work-in-process; the ending work-in-process was 70% complete. What is the cost of the product that remains in work-in-process?

A)$693,600.

B)$153,760.

C)$219,650.

D)$156,102.