Costs of Ending Work-in-Process Inventory The company spent a total of $309,203 in the current period in one of its production centers.

In addition, when the production period began, there was work-in-process inventory in the production center that had a total value of $18,802. If the total costs of the inventory transferred out of the production center are $311,214, what are the costs of the inventory at the end of the period?