Nando Company uses the weighted-average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data:

	Units	Labor and Overhead Percentage Complete
Work in process, October 1	26,000	60%
Units started	81,500
Completed and transferred	65,000
Work in process, October 31	42,500	20%

Costs for October	Transferred In	Materials	Labor and Overhead
Work in process, October 1	$108,000	$16,500	$101,200
Added during the month	$63,900	$86,500	$197,300

All materials are added at the beginning of the process.

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least two decimal places.

The total cost assigned to units transferred out during October was:

	$430,300
	$446,800
	$548,000
	$367,410