Sigma, Inc., manufactures sunflower oil. The seeds are first conditioned and then transferred to the Crushing Department. The unit of measure for the Conditioning Department is pounds and that of the Crushing Department is ounces. Each pound of transferred$-$in materials converts to $38\mathrm{.}34$ ounces of unrefined sunflower oil. To convert the transferred$-$in materials to the new output measure, the transferred$-$in units need to be multiplied by $38\mathrm{.}34.$ Data regarding the Crushing Department for the month of March are as follows:

Units in beginning work in process $($BWIP$)405,769$ ounces

Units transferred from conditioning department $33,069$ pounds

Determine the total units to account for in March.

a$.1,673,634$ ounces

b$.20,500$ pounds

c$.1,375,500$ ounces

d$.19,800$ pounds