Siton 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 cel for each customer. The following information relates only to one customer's lean cell for the coming year. Projected labor and overhead, $5,170,400; materials costs, 528 per unit. Planned production included 5.88 hours to produce 18.400 motor drives. Actual production for August was 1.960 units, and motor drives shipped amounted to 1,460 units From the foregoing information, determine the production costs transferred to cost of Goods Sold during August C S552.748 b. $451,140 Oc $226,993 Od 5505 640 PELLELEHT