During September,the Filtering Department of Coronet,Inc

During September,the Filtering Department of Coronet,Inc.had a beginning Work-in-Process Inventory of 800 units with costs of $120,000.During the month,600 units were transferred in from the Milling Department with transferred in costs of $187,000.It had 100 units in ending Work-in-Process Inventory.What is the total cost of production for the units transferred to the Filtering Department in September under the first-in,first-out (FIFO) method?

A) $275,835
B) $120,000
C) $187,000
D) $307,000