The Jupiter Corporation uses a process cost system. The company started March with 2,300 units in Work in Process-Dept. A. During the month 4,000 units were started.

3,100 units were transfered to Department B andthe end of the month there were 3,200 units in ending Work in Process-Dept. A inventory that were 30% complete.

The beginning work in process balance was $240,540 and total manufacturing cost for the period was $608,000. Based on this information,what was the amount of cost transferred out from Work in Process-Dept. A to Work in Process-Dept. B ?

	a.	$200,640.
	b.	$254,562.
	c.	$543,233.
	d.	$647,900.