Mullins Corporation uses the first-in, first-out 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 800 Materials costs $ 11, 700 Conversion costs $ 22, 300 Percent complete with respect to materials 75% Percent complete with respect to conversion 65% Units started into production during the month 8 , 800 Units transferred to the next department during the month 8, 000 Materials costs added during the month $ 161, 300 Conversion costs added during the month $ 350, 500 Ending work in process inventory: Units in ending work in process inventory 1, 600 Percent complete with respect to materials 65% Percent complete with respect to conversion 50% The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round equivalent units to the nearest whole number and round all other intermediate calculations to 3 decimal places.)