Madsen company uses the weighted-average method in its process costing system. During October, the mixing department transferred out 40,000 units. the october 31 work-in-process inventory in the mixing department consisted of 4,000 equivalent units of material and 5,000 equivalent units of labour and overhead. The cost per equivalent unit was $2.50 for materials and $6.25 for labour and overhead.

The "Cost to account for" section of the production report for October will show a total amount equal to? (Do not round intermediate calculations)

A) $110,000. B) $350,000. C) $391,250. D) $428,750