Kurtulus 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 1900 Materials costs $ 8300 Conversion costs $ 3600 Percent complete with respect to materials 55% Percent complete with respect to conversion 25% Units started into production during the month 7800 Units transferred to the next department during the month 7000 Materials costs added during the month $111,400 Conversion costs added during the month $ 84,500 Ending work in process inventory: Units in ending work in process inventory 2700 Percent complete with respect to materials Percent complete with respect to conversion 70% 55% The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round your intermediate calculations to 3 decimal places.) O $40,868 O $40,535 O $59.904 O $46,991