K 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 1,700 Materials costs $ 8,100 Conversion costs $ 3,400 Percent complete with respect to materials 55 % Percent complete with respect to conversion 25 % Units started into production during the month 7,600 Units completed and transferred to the next department during the month 6,800 Materials costs added during the month $ 111,200 Conversion costs added during the month $ 84,300 Ending work in process inventory: Units in ending work in process inventory 2,500 Percent complete with respect to materials 70 % Percent complete with respect to conversion 55 % The total cost of units completed and transferred from the first processing department to the next processing department during the month is closest to: (Round your intermediate calculations to 3 decimal places.)

Multiple Choice $192,711 $208,401 $167,831 $183,411