Rand Company uses a process costing system and the weighted-average method. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were: A total of 7,900 units were started and 6,900 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: The ending inventory was 70% complete with respect to materials and 35% complete with respect to conversion costs. Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry ogj all computations to at least three decimal places. The total cost transferred from the first processing department to the next processing department during the month is closest to: A) $367,616 B) $334,200 C) $308,600 D) $294,947