Sifton Electronics Corporation manufactures and assembles electronic motor drives 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 only to one customer's lean cell for the coming year. Projected labor and overhead, $4,419,700; materials costs, $32 per unit. Planned production included 6,176 hours to produce 19,300 motor drives. Actual production for August was 1,840 units, and motor drives shipped amounted to 1,320 units. From the foregoing information, determine the production costs transferred to Finished Goods during August. O a. $480,240 Ob. $344,520 Oc. $423,232 Od. $190,555