Gunes Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning Inventory were: Materials costs Cost Percent Complete $ 10,600 $ 12,800 65% 30% Conversion costs A total of 8,500 units were started and 7.400 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $142,100 $ 359,500 The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: