Assume the following information: Milling Department Units Percent Complete Materials Conversion Beginning work in process inventory 200 40% 30% Units started into production during March 6,200 Units completed during the period and transferred to the next department 5,800 100% 100% Ending work in process inventory 600 70% 60% Milling Department Materials Conversion Cost of beginning work in process inventory $ 10,000 $ 15,000 Costs added during the period 302,000 385,000 Total cost $ 312,000 $ 400,000 Using the FIFO method, the total cost of the ending work in process inventory with respect to materials is closest to: Multiple Choice $20,660. $21,344. $22,280. $21,644.