Vallin Manufacturing Corporations beginning work in process inventory consisted of 8,700 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $43,000. During the month, 47,000 units were transferred out. The equivalent unit cost was computed to be $3.20 for materials and $3.70 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was:

A)255600

B)324300

C)254000

D)326000