Black Company Manufactures Gadgets in One Department The Units in the Ending Work-In-Process Inventory Are 0 Percent

Black Company manufactures gadgets in one department.The following information is available:
$\begin{array} { l } \text {Work-In-Process Inventory, beginning }&0\\ \text { Units started}&60,000\\ \text {Units completed and transferred }&48,000\\ \text {Work-In-Process Inventory, end}&12,000\\\end{array}$

$\begin{array} { l } \text {Direct materials added }&\$ 240,000\\ \text {Direct labor }&\$164,780 \\ \text {Factory overhead }&\$ 82,000\\\end{array}$

The units in the ending Work-In-Process Inventory are 0 percent complete with respect to direct materials and 50 percent complete with respect to conversion costs.Direct materials are added at the end of the process.The total cost of units completed and transferred is ________.

A) $90,240
B) $411,360
C) $459,360
D) $488,400