Valley Manufacturing Corporation's beginning work in process inventory consisted of 20,000 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning inventory was $50,000. During the month, 70,000 units were transferred out. The equivalent unit cost was computed to be $3 for materials and $4.1 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was:
a) $528,300
b) $410,900
c) $468,300
d) $497,000