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 $40,800$ units during the period and had $16,600$ units in progress at year$-$end, the latter at the $50\%$ stage of completion. Total material costs amounted to $$228,000$; conversion costs were $$418,000.$

What is the cost of the ending work in process?