Assume the following information: Percent Complete Milling Department Units Materials Conversion Beginning work in process inventory 200 40 % 30 % Units started into production during March 6,200 Units completed during the period and transferred to the next department 5,800 100 % 100 % Ending work in process inventory 600 70 % 60 % Milling Department Materials Conversion Cost of beginning work in process inventory $ 10,000 $ 15,000 Costs added during the period 286,000 385,000 Total cost $ 296,000 $ 400,000 Using the weighted-average method, the total cost of the units completed during the period and transferred out to the next department with respect to materials is closest to: