Assume the following information: Milling Department Beginning work in process inventory 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 Units 200 6,200 5,800 600 Percent Complete Materials 40% Conversion. 30% 100% 600 Materials Conversion $ 10,000 290,000 $ 15,000 385,500 $ 300,000 $ 400,500 100% 30% Using the weighted-average method, the total cost of ending work in process inventory reported on the cost reconciliation report is closest to