Sifton Electronics Corporation manufactures and assembles electronic motor dilves for video cameras. The company assembles the motor drives for several accounts, The process consists of a lean cell for each customer. The following information relates to only one customer's loan cell for the coming year: For the year, projectid tabor and overhesd was $3,008,000 and materials costs were $27 per unit. Planned production included 5,120 hours to produce 16,000 motor drives. Actual production for August. was 1,800 units, and motor drives shipped amounted to 1,390 units. Conversion costs are applied based on units of production From the foregoing information, determine the production costs transferred to Finished Goods during August. a. $357,000 b. 5298,850 c. $340227 d. 5154.350