Percent Complete Milling Department Beginning work in process inventory Units Materials 200 40% Conversion 30% Units started into production during March 6,200 Units completed during the period and transferred to the next department Ending work in process inventory 5,800 600 100% 70% 100% 60% Milling Department Materials Conversion Cost of beginning work in process inventory Costs added during the period Total cost $ 10,000 283,000 $293,000 $ 15,000 385,000 $ 400,000 Using the weighted-average method, the total cost of the ending work in process Inventory with respect to materials is closest to Multiple Choice $21.285 $20,285 $20,985 $19,785.