Baron Corporation has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

Beginning WIP Inventory	8,000 units
Transferredminus

in costs in beginning WIP Inventory	$110,200
Direct materials cost in beginning WIP Inventory	$24,500
Conversion costs in beginning WIP Inventory	$22,750
Units transferredminus

in	57,000 units
Transferredminus

in costs	$546,300
Units completed	52,000
Costs added: direct materials	$167,120
Costs added: conversion costs	$245,570
Ending WIP Inventory	13,000 units
(40% complete for materials and 30% complete for conversion)

The total cost of units transferred out to Finished Goods Inventory would be closest to

A.

$1,040,250.

B.

$949,000.

C.

$958,990.

D.

$423,800.