Lo-Crete Produces Quick Setting Concrete Mix

Multiple Choice

Lo-crete produces quick setting concrete mix.Production of 200,000 tons was started in April,190,000 tons were completed.Material costs were $3,152,000 for the month while conversion costs were $591,000.There was no beginning work-in-process;the ending work-in-process was 70% complete.What is the cost of the product that was completed and transferred to finished goods?

A) $3,610,000.
B) $3,555,850.
C) $2,994,400.
D) $3,743,000.