Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drivies 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, $3,684,800; materials costs, $29 per unit. Planned production included 6,016 hours to produce 18,800 motor drives. Actual production for August was 1,890 units, and motor drives shipped close ed to 1,460 units. From the foregoing information, determine the production costs tra nsferred to Cost of Goods Sold during August. Oa. $372,359 Ob. $170,573 Oc. $425,25o Od. $328,so0