Heller 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 950 Materials costs $13,500 Conversion costs $11,000 Percent complete with respect to materials 65% Percent complete with respect to conversion 30% Units started into production during the month 16,700 Units transferred to the next department during the month 16,100 Materials costs added during the month $172,127 Conversion costs added during the month $295,867 Ending work in process inventory: Units in ending work in process inventory 1,550 Percent complete with respect to materials 60% Percent complete with respect to conversion 20% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: