Sarver Company Uses the Weighted-Average Method in Its Process Costing

Sarver Company uses the weighted-average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department's operations in March. $$\begin{array} { | l | l | l | } \hline & \text { Units } & \text { Percentage complete } \\\hline \text { Beginning work in process inventory } & 7,100 & 70 \% \\\hline \text { Transferred in from the prior } & & \\\hline \text { department during March } & 61,000 & \\\hline \text { Ending work in process inventory } & 4,600 & 30 \% \\\hline\end{array}$$ The Fitting Department's production report indicates that the cost per equivalent unit for conversion cost for March was $8.24. How much conversion cost was assigned to the units transferred out of the Fitting
Department during March?

A) $561,144.00.
B) $523,240.00.
C) $502,640.00.
D) $482,287.20.