Beck Incorporated's Packaging Department had a unit materials cost of $$0\mathrm{.}85$ and a unit conversion cost of $$0\mathrm{.}50.$ Last month, the department transferred out $298,000$ units and had $42,000$ units in ending work in process inventory that were $60\%$ complete. If all materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process, what is the total cost of the department's ending work in process inventory?

$$48,300$

$$44,100$

$$56,700$

$$34,020$