Vallin Manufacturing Corporation's beginning work in process inventory consisted of 9,400 units, 100% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost in the beginning inventory was $50,000. During the month, 54,000 units were transferred out. The equivalent unit cost was computed to be $3.90 for materials and $4.40 for conversion costs under the weighted- average method. Given this information, the total cost of the units completed and transferred out was: answer options
a) $448,200
b) $324,000
c) $396,000
d) $325,600