Assume the following information:

Milling Department Materials Conversion Total

Cost of beginning work in process inventory $ $10,000$ $ $15,000$ $ $25,000$

Costs added during the period $291,600385,000676,600$

Total cost $ $301,600$ $ $400,000$ $ $701,600$

Assume the equivalent units of production for materials and conversion are $5,200$ units and $5,000$ units, respectively, using the weighted$-$average method. If $4,660$ units were completed and transferred to the next department, then what is the total cost of the ending work in process inventory in the Milling Department?

Multiple Choice

$$58,520$

$$63,520$

$$67,720$

$$55,520$