Assume a company uses the weight-average method in its process costing. Its Work in Process T-account for the Refining Department for August is: The August 1 work in process inventory consisted of 6,000 units with $35,000 in materials cost and $27,000 in conversion cost. The August 1 work in process inventory was 100% complete with respect to materials and 40% complete with respect to conversion. During August 48,000 units were started into production. The August 31 work in process inventory consisted of 8,000 units that were 100% with respect to materials and 60% complete with tespect to conversion. The matefials cost included in the Refining Department's ending work in process inventory is closest to: Mumiple Cholce 546.20. $85:20