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) 386 units Transferred-in 1,590 units Normal spoilage 95 units Abnormal spoilage 95 units Good units transferred out 1,390 units Ending work-in-process (25% completed) 396 units Conversion costs in beginning inventory $ 179,500 Current conversion costs $ 715,407 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?

$706,506.

$791,505.

$744,086.

$672,539.