At Polson Company,materials Are Added at the Beginning of the Process

At Polson Company,materials are added at the beginning of the process and conversion costs are added uniformly. $\begin{array}{|l|r|}\hline \text { Work in process, beginning: } & \\\hline \text { Number of units } & 8,000 \\\hline \text { Transferred-in costs } & \$ 88,000 \\\hline \text { Direct materials (100\%) } & \$ 18,500 \\\hline \text { Conversion costs }(70 \%) & \$ 24,700 \\\hline \text { Units transferred-in: } & \\\hline \text { Number of units } & 45,000 \\\hline \text { Transferred-in costs } & \$ 630,000 \\\hline \text { Units completed } & 42,000 \\\hline \text { Costs during the period: } &\\\hline \text { Direct materials } & \$ 157,500 \\\hline \text { Conversion costs } & \$ 230,725 \\\hline \text { Work in process, ending: } & \\\hline \text { Number of units } &11,000 \\ \hline \begin{array}{l}\text { (100\% complete for materials and } 45 \% \\\text { complete for conversion) }\end{array} & \\\hline\end{array}$

-The total cost of units transferred to finished goods is closest to:

A) $1,003,873.
B) $ 936,948.
C) $ 367,967.
D) $1,149,425.