Assume the following information:

Percent CompleteMilling DepartmentUnitsMaterialsConversionBeginning work in process inventory20040%30%Units started into production during March6,200Units completed during the period and transferred to the next department5,800100%100%Ending work in process inventory60070%60%

Milling DepartmentMaterialsConversionCost of beginning work in process inventory$10,000$15,000Costs added during the period298,000385,000Total cost$308,000$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

• $286,644.
• $284,543.
• $287,216.
• $285,794.