The Springfield Company uses a process costing system. During January the processing department transferred out 49,000 units. The January 31st work-in-process inventory in the processing department consisted of 41,000 equivalent units of material and 18,000 equivalent units of labor and overhead. The cost per equivalent unit was $3.75 for materials and $4.95 for labor and overhead. The "Total Cost to Account for" section of the production report for September will show which of the following amounts?
- $242,850
- $513,300
- $426,300
- $669,150