production for August was $1,600$ units, and motor drives shipped amounted to $1,380$ units. Conversion costs are applied based on units of production

From the foregoing information, determine the amount of the conversion costs charged to Raw and In Process Inventory during August.

a$.$ $$428,800$

b$.$ $$408,480$

c$.$ $$473,600$

d$.$ $$369,840$