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 Materials $ 10,000 287,000 Conversion $ 15,000 385,000 $ 297,000 $ 400,000 Units Percent Complete Materials Conversion 200 40% 30% 6,200 5,800 600 100% 100% 70% 60% Using the weighted-average method, the total cost of the units completed during the period and transferred out to the next department with respect to materials is closest to: