The correct answer is $\boxed{\text{A}}$.
The cost per good unit transferred out and completed is calculated by dividing the total cost of the units transferred out by the number of good units produced. In this case, the total cost of the units transferred out is $1850000 and the number of good units produced is 7500. Therefore, the cost per good unit transferred out and completed is $1850000 / 7500 = $245.1724.
Option B is incorrect because it is the cost per good unit produced, not the cost per good unit transferred out and completed. Option C is incorrect because it is the cost per good unit transferred out, not the cost per good unit transferred out and completed. Option D is incorrect because it is the cost per good unit in process, not the cost per good unit transferred out and completed.