production for August was $1,820$ units, and motor drives shipped amounted to $1,370$ 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$.$ $$558,740$

b$.$ $$560,592$

c$.$ $$232,846$

d$.$ $$138,150$