Sophmore Industries uses a weighted$-$average process$-$costing system. All materials are added at the beginning of the process while conversion costs are incurred evenly throughout production. The company finished $42,000$ units during the period and had $19,000$ units in progress at year$-$end, the latter at the $50\%$ stage of completion. Total material costs amounted to $$240,000$; conversion costs were $$424,000.$

The cost of the ending work in process is closest to: