Zodiac Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ 10,600 65%

Conversion costs $ 12,800 30%

A total of 8,500 units were started and 7,400 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Materials costs $ 142,100

Conversion costs $ 359,500

The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs.

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to:

A. $61,227

* B. $48,701

* C. $42,859

* D. $122,453