Materials costs of $300,000 and conversion costs of

Materials costs of $300,000 and conversion costs of $321,300 were charged to processing department in the month of April. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 100,000 units were started into production in April, and there were 8,000 units in ending work in process that were 40% complete at the end of April.

What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in April?

A. $276,000

B. $586,500

C. $621,300.

D. $637,800