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		1,300
Materials costs	$	7,700
Conversion costs	$	3,000
Percent complete with respect to materials		55	%
Percent complete with respect to conversion		25	%
Units started into production during the month		7,200
Units transferred to the next department during the month		6,400
Materials costs added during the month	$	110,800
Conversion costs added during the month	$	83,900
Ending work in process inventory:
Units in ending work in process inventory		2,100
Percent complete with respect to materials		70	%
Percent complete with respect to conversion		55	%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to: (Round your intermediate calculations to 3 decimal places.)

Multiple Choice

• $32,753

• $52,122

• $39,209

• $35,419