Answer Happy

Hardouin Company uses the weighted-average method in its process
costing system.
Its costing system uses two cost categories: direct materials
and conversion costs.
Data for the first processing department, the Welding
Department, for March 2022 are as follows:
Work in process, beginning inventory
(20% complete with respect to materials, 50% complete with
respect to conversion costs) 22,000 units
Units started during March 2022 97,000 units
Work in process, ending inventory
(50% complete with respect to materials, 20% complete with
respect to conversion costs) 18,000 units
Costs in Work in process, beginning inventory:
Direct materials
$12,000
Conversion costs $64,176
Costs added during March
2022:
Direct materials
$199,200
Conversion costs $480,790
What amount of product costs are assigned to the units that were
completed and transferred out of the Welding Department during
March 2022?
$193,920.00
$704,309.04
$526,210.00
$720,130.00