Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $212,400 of raw materials on credit; issued materials to production of $207,000 of which $33,600 were indirect. Minstrel incurred a factory payroll of $157,200, paid in cash, of which $43,600 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 $16,700 and $29,400 respectively. Compute the cost of product transferred to Finished Goods Inventory:

$438,200.

$444,700.

$467,600.

$593,300.

$440,200.