The Packaging Department at Vail Incorporated had 51,000 units in beginning inventory. These units contained $105,000 in direct materials, $120,000 in direct labor, and $90,000 in overhead. During the period, the department incurred costs of $480,000 in direct materials, $600,000 in direct labor and $300,000 in overhead and started 240,000 units. Ending inventory consisted of 18,000 units which were 100% complete with respect to direct materials and 70% complete with respect to direct labor and overhead. How many units were transferred out?

Select one:

a.291,000

b.None of the answer choices is correct.

c.309,000

d.273,000

e.282,000