Williams Company computed its cost per equivalent unit for direct materials to be $$1\mathrm{.}70$ and its cost per equivalent unit for conversion to be $$3\mathrm{.}22.$ A total of $365,000$ units of product were completed and transferred out as finished goods during the month, and $39,000$ of equivalent units remained unfinished at the end of the month. The amount that should be reported in Finished Goods Inventory is:

Select one:

a$.$ $$1,795,800.$

b$.$ $$1,862,100.$

c$.$ $$125,580.$

$$ d$.$ $$620,500.$

$$ e$.$ $$191,880.$