Hurricane 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.) Select one: O A $50,888 O B. $13,570 OC $30,660 OD $67,851