Vallin Manufacturing Corporation's beginning work in process inventory consisted of 9.900 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was 555,000. During the month 59.000 units were transferred out. The equivalent unit cost was computed to be 54.40 for materials and $490 for conversion costs under the weighted average method. Given this information, the total cost of the units completed and transferred out was: Multiple Choice o $446,000 O $375,600 $548700 O 5374,000