Sifton Electronics Corporation manufactures and assembles electronic motor difives for video cameras. The company assembles the motor drives for ueveral accounts, The process consists of a lean cell for each customer. The following information relates to only one customer's lean celf for the coming yeac, For the year, projected labor and overhead was $5,627,900 and materials costs were $32 per unit. Planned production included 5,344 hours to probuce 16,700 motor drives. Actual production for Augus: was 1, 500 units, and motor drives shipped amounted to 1,480 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. 560600 b. 5cos,432 c. 3247,163 d. 5107,840