At Ruby Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning $(70\%$ for conversion$)$

Units started

Units completed and transferred out

WIP ending $(50\%$ for conversion$)$

Beginning WIP direct materials

Beginning WIP conversion costs

Costs of materials added

Costs of conversion added

$19,200$ units

$156,000$ units

$119,000$ units

$56,200$ units

$$47,200$

$$34,200$

$$440,100$

$$270,000$

What is the total cost of units completed and transferred out? $($Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.$)$

A$.$ $$756,502$

B$.$ $$577,150$

C$.$ $$517,349$

D$.$ $$697,013$