Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $223,200 of raw materials on credit; issued materials to production of $216,000 of which $36,300 were indirect. Minstrel incurred a factory payroll of $162,600, paid in cash, of which $46,300 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. Minstrel's beginning and ending Work in Process Inventory are $17,600 and $31,200 respectively. Compute the cost of product transferred to Finished Goods Inventory:

$619,400.

$488,300.

$457,100.

$456,850.

$459,100.