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 edstomer's lean cell for the coming year. Projected labor and overhead, $3, 599, 700; materials costs, $27 per unit. Planned production included 5,408 hours to produce 16, 900 motor drives. Actual production for August was 1,800 units, and motor drives shipped amounted to 1, 430 units c I From the foregoing information, determine the production costs transferred to Cost of Goods Sold during August Oa. $343,200 Ob. $432,000 Oc. $385,227 Od. $168,413 4