Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $219,600 of raw materials on credit; issued materials to production of $213,000 of which $35,400 were indirect. Minstrel incurred a factory payroll of $160,800, paid in cash, of which $45,400 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 $17,300 and $30,600 respectively. Compute the cost of product transferred to Finished Goods Inventory:

a. $610,700.

b. $481,400.

c. $450,800.

d. $452,800.

e. $452,800.