Assume the following information: Beginning work in process inventory Milling Department Units started into production during March Units completed during the period and transferred to the next department Ending work in process inventory Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Percent Complete Units Materials 200 40% Conversion 30% 6, 200 5,800 600 100% 70% 100% 60% Materials Conversion $ 10,000 $ 15,000 290,000 385,000 $ 300,000 $ 400,000 Using the weighted-average method, the total cost of the ending work in process inventory with respect to conversion is closest to: