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Haffner 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:

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Haffner 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 500 Materials costs $ 7,800 Conversion costs $ 9,100 Percent complete with respect to materials 85% Percent complete with respect to conversion 55% Units started into production during the month 7.000 Units transferred to the next department during the month 6,100 Materials costs added during the month $ 102,700 Conversion costs added during the month $184,400 Ending work in process inventory: 1,400 Units in ending work in process inventory 60% Percent complete with respect to materials Percent complete with respect to conversion The total cost transferred from the first processing department to the next processing department during the month is closest to: (Do not round intermediate calculations.) 50%

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