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		2,000
Materials costs	$	9,300
Conversion costs	$	10,600
Percent complete with respect to materials		85	%
Percent complete with respect to conversion		55	%
Units started into production during the month		8,500
Units transferred to the next department during the month		7,600
Materials costs added during the month	$	104,200
Conversion costs added during the month	$	185,900
Ending work in process inventory:
Units in ending work in process inventory		2,900
Percent complete with respect to materials		60	%
Percent complete with respect to conversion		50	%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to: