Assume the following information: Milling Department Units Percent Complete Materials Beginning work in process inventory 200 40% Conversion 30% Units started into production during March 6,200 Units completed during the period and transferred to the next department Ending work in process inventory 5,800 600 100% 100% 70% 60% Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Materials $ 10,000 294,000 $ 304,000 Conversion $ 15,000 385,000 $ 400,000 Using the weighted-average method, the total cost of the ending work in process inventory with respect to materials is closest to