Assume Eames Company uses a process costing system based on the weighted average method. Eames accountant produces the following equivalent unit calculations for the month of November:

Also assume that current costs included $157,460 of materials and $193,335 of conversion costs. Finally, assume that during the month of November, the average cost per equivalent unit of materials and conversion costs were $7.52 and $9.78, respectively.

Calculate the dollar amount accumulated in the beginning inventory for conversion costs from the prior period.

Select one:

a. $9,600

b. $214,085

c. $350,795

d. $396,270

e. None of the above