Universal Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Universal's most popular engine, the "Atomic 8".

	Beginning work-in-process (40% completed)		540	units
	Transferred-in		1,700	units
	Normal spoilage		150	units
	Abnormal spoilage		150	units
	Good units transferred out		1,500	units
	Ending work-in-process (25% completed)		440	units
	Conversion costs in beginning inventory	$	190,500
	Current conversion costs	$	846,630

Universal Automotive Group calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spoilage costs are charged as a loss. The units of the Atomic 8 that are spoiled are the result of defects not discovered before inspection of finished units. Using the weighted-average method, answer the following question:

What are the total conversion costs transferred to finished goods?

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Multiple Choice

$895,950.

$882,095.

$818,787.

$763,957.

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