Materials costs of $408000 and conversion costs of $360510 were charged to a processing department in the month of September. Materials are added at the beginning of the process; conversion costs are incurred uniformly throughout the process. There were no units in beginning Work in Process, 102000 units were started into production in September, and there were 8300 units in ending Work in Process that were 45% complete at the end of September. What was the total amount of manufacturing costs assigned to the 8300 units in the ending Work in Process if the weighted-average method is used?

$33200

$45650

$28760

$47020