Walter Company uses a job-order costing system to account for product costs. The following information pertains to the current year:

Materials placed into production	$140,000
Indirect labor	40,000
Direct labor (10,000 hours)	160,000
Depreciation of factory building	60,000
Other plantwide overhead	100,000
Increase in work-in-process inventory	30,000

Plantwide overhead rate is $18 per direct labor hour. What is the total amount debited to Finished Goods Inventory in the current year?

a.$450,000

b.$490,000

c.$510,000

d.$550,000