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 just-in-time cell for each customer. The following information relates only to one customer's just-in-time cell for the coming year. Projected labor and overhead, $5,579,604; materials costs, $30 per unit. Planned production included 5,835 hours to produce 18,234 motor drives. Actual production for August was 1,805 units, and motor drives shipped amounted to 1,321 units. From this information, determine the production costs transferred to Cost of Goods Sold during August.

A. 606480 B. 226750 C.443856 D. 554165

63#