barker corporation uses the weighted average method in its process costing system. this month the beginning inventory is the first processing department consisted of 300 units. the costs and percentage completion of these units in beginning inventory were: material costs...$7400 85% complete conversion costs...$4900 55% complete

A total of 9100 units were started and 8700 units were transferred to the second processing department during the month. the following costs were incurred in the first processing department during the month: material costs... $240300 conversion costs... $242400

the ending inventory was 85% complete with respect to materials and 20% complete with respect to conversion costs. The cost of ending work in process inventor in the first processing department according to the company's cost system is closest to: $19,773 $32,501 $7,647 $38,237