Tepla Corporation uses the FIFO method in its process costing system. Operating data for the Curing Department for the month of March appear below:

	Units	Percent Complete with Respect to conversion
Beginning work in process inventory	6,500	70%
Transferred in from the prior department during March	65,000
Completed and transferred to the next department during March	69,600
Ending work in process inventory	1,900	40%

According to the company's records, the conversion cost in beginning work in process inventory was $40,750 at the beginning of March. The cost per equivalent unit for conversion costs for March was $9.50.

How much conversion cost would be assigned to the units completed and transferred out of the department during March?

a. $617,500

b. $658,725

c. $617,975

d. $661,200