Dabo Corporation uses the weighted$-$average method in its process costing system. Data concerning the first

processing department for the most recent month are listed below:

Beginning work in process inventory:

Units in beginning work in process inventory $900$

Materials costs $ $9,600$

Conversion costs $ $7,700$

Percent complete with respect to materials $60\%$

Percent complete with respect to conversion $45\%$

Units started into production during the month $8,100$

Units transferred to the next department during the month $6,900$

Materials costs added during the month $ $115,800$

Conversion costs added during the month $ $120,500$

Ending work in process inventory:

Units in ending work in process inventory $2,100$

Percent complete with respect to materials $75\%$

Percent complete with respect to conversion $20\%$

The cost of ending work in process inventory in the first processing department according to the company's cost system

is closest to: $($Do not round intermediate calculations.$)$

a$.$ $$13,570$

b$.$ $$50,888$

c$.$ $$30,660$

d$.$ $$67,851$