Tarten Company Uses the FIFO Method in Its Process Costing

Multiple Choice

Tarten Company uses the FIFO method in its process costing system.Operating data for the Curing Department for the month of March appear below:
$\begin{array}{|l|r|r|}\hline & \text { Units } & \text { Percentage complete } \\\hline \begin{array}{l}\text { Beginning work in process } \\\text { inventory }\end{array} &9,000 &10 \% \\\hline \begin{array}{l}\text { Transferred in from the } \\\text { prior department during }\end{array} &57,000 & \\\text {March }\\\hline\text { Completed and transferred }& 65,200 \\ \text { to the next department } \\\text { during March } & \\\hline \text { Ending work in process } & 1,000 & 70 \%\\\text { inventory } \\ \hline\end{array}$
According to the company's records,the conversion cost in beginning work-in-process inventory was $7,470 at the beginning of March.The cost per equivalent unit for conversion costs for March was $8.20.
How much conversion cost would be assigned to the units completed and transferred out of the department during March?

A) $525,530.
B) $592,040.
C) $533,090.
D) $533,000.