31 Hoche Corporation uses the weighted-average method In its process costing system, Deta concerning the first processing department for the most recent month are listed below Beginning work in process inventory Units in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion 700 $8,000 $7,800 50% Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory 5,200 4.400 S90,300 $125,600 Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 1,500 50% 30% Note: Your enswers may differ fram those offered below due to rounding error In all cases, select the answer thet is the closest to the answer you computed. To reduce rounding error carry out al s to at lesz three decimal places The cost of ending work in process inventory in the first processing department eccording to the company's cost system is c osest to: O s26693 $69,888 O $34 944 O $20966