The COCO Co. provided the information shown below. COCO has adopted a job-order cost system. A predetermined overhead rate based upon direct labor hours is used to apply overhead costs. Any over- or underapplied overhead is allocated by the theoretically correct method.

Actual conversion costs were 200% of direct materials used.

Inventories before adjustment:	1-Mar	31-Mar
Direct materials	50,000	70,000
Work-in-process	50,000	80,000
Finished goods	140,000	120,000

Other data before adjustment	Month of March
Cost of goods sold	600,000
Overhead applied	200,000
Prime costs	410,000
Actual overhead	220,000

What was the cost of goods manufactured credited to the work-in-process account prior to the closing entry for overhead allocation for March?

A. $620,000

B. $630,000

C. $650,000

D. $580,000