Company uses a process cost system. The company started march with 2,300 units in work in process-department A. During the month 4,000 units were started. At the end of the month there were 3,200 units in ending work in process-dept. A inventory that were 30% complete. The beginning work in process balance was $240,540 and total manufacturing cost for the period was $608,000. Based on this information, the amount of cost transferred from work in process-dept. A to work in process-dept B was:
a)$200,640 b)$254,562 c)$543,233 d)$647,900