Pence Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete 60% Materials costs Conversion costs $5,200 $ 8,500 55% A total of 7,800 units were started and 7,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $100,000 $ 169,200 The ending inventory was 85% complete with respect to materials and 70% complete with respect to conversion costs. Materials costs Conversion costs Cost $100,000 $ 169,200 The ending inventory was 85% complete with respect to materials and 70% complete with respect to conversion costs. The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round "Cost per equivalent unit" to 3 decimal places.) O A. $244,219 B. $248,183 OC. $288,935 OD. 5277,900