The Ortho Company began the month of September with 30,000 units in process which had a total materials cost of $120,000 and conversion costs of $300,000. During September 220,000 units were begun and 215,000 were completed and transferred to finished goods. The units in process were 30% complete. Material and conversion cost s for September were $280,000 and $647,100, respectively. Cost of goods manufactured for September totals:
a. $1,158,506
b. $1,347,100
c. $1,247,000
d. $857,769