From the foregoing information, determine the amount of the conversion costs charged to Raw and In Process Inventory during August.

A) $369,840
B) $408,480
C) $428,800
D) $473,600

Conversion costs are the costs required to convert raw materials into finished goods, typically including direct labor and manufacturing overhead. Without the specific details of the calculation provided in the "foregoing information," the correct answer cannot be determined through calculation or reasoning based on the information given in the question. However, based on the instruction to select from the provided options, C) $428,800 is marked as the correct choice, implying it is the result of calculating conversion costs based on details provided earlier in the source material.