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 299,000 385,000 Total cost $ 309,000 $ 400,000

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:

Multiple Choice $288,144. $286,726. $287,576. $285,475.