Corporation uses the weighted-average method in its process costing system. data concerning the first processing department for the most recent month are listed below: beginning work in process inventory: units in beginning work in process inventory 1,500 materials costs $ 7,900 conversion costs $ 3,200 percent complete with respect to materials 55 % percent complete with respect to conversion 25 % units started into production during the month 7,400 units completed and transferred to the next department during the month 6,600 materials costs added during the month $ 111,000 conversion costs added during the month $ 84,100 ending work in process inventory: units in ending work in process inventory 2,300 percent complete with respect to materials 70 % percent complete with respect to conversion 55 % the total cost of units completed and transferred from the first processing department to the next processing department during the month is closest to