For Work Done During August,Footprints Company Incurred Direct Materials Costs

Multiple Choice

For work done during August,Footprints Company incurred direct materials costs of $104,000 and conversion costs of $260,000.The company employs a just-in-time operating philosophy and backflush costing.At the end of August,it was determined that the Work in Process Inventory account had been assigned $1,080 of costs,and the ending balance of the Finished Goods Inventory account was $1,220.There were no beginning inventory balances.
-Using the information provided for Footprints Company,what is the cost of completed units for August?

A) $104,000
B) $260,000
C) $361,700
D) $362,920