Minstrel Manufacturing uses a job order costing system. During the month, Minstrel purchased $$207,600$ of raw materials on credit; issued materials to production of $$203,000$ of which $$32,400$ were indirect. Minstrel incurred a factory payroll of $$154,800,$ of which $$42,400$ was indirect labor. Minstrel uses a predetermined overhead application rate of $150\%$ of direct labor cost. Minstrel's beginning and ending Work in Process Inventory are $$16,300$ and $$28,600$ respectively. Compute the cost of jobs transferred to Finished Goods Inventory.

Multiple Choice

$$581,700.$

$$458,400.$

$$429,800.$

$$439,300.$

$$431,800.$