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 to only one customer's lean cell for the coming year. For the year, projected labor and overhead was $$5,936,800$ and materials costs were $$27$ per unit. Planned production included $5,792$ hours to produce $18,100$ motor drives. Actual production for August was $1,940$ units, and motor drives shipped amounted to $1,450$ units. Conversion costs are applied based on units of production

From the foregoing information, determine the production costs transferred to Cost of Goods Sold during August.

a$.$ $$688,700$

b$.$ $$638,287$

c$.$ $$514,750$

d$.$ $$251,230$