1. In April, one of the processing departments at Terada Corporation had $25,000 of in-process starting inventory and $31,000 of finished in-process inventory. A cost of $248,000 was added to production during the month, and units transferred from the department cost $242,000. In the division's April cost reconciliation report, what would be the total cost to be accounted for using the weighted average method.

2. Kurtuluş A.Ş. uses the weighted average method in the process costing system. Data for the first processing department for the most recent month are listed below:

Starting work in process inventory:
Units starting work in process inventory 1,600
Material cost $8,000
Conversion cost $3,300
Percent complete by materials 55%
Completion by conversion 25% Percentage complete by
conversion Units that start production during the month 7,500
Number of units transferred to the next department in the month 6,700
Material costs added during the month $111,100
Conversion costs added during the month $84,200
Process Finishing work in
process inventory: 2,400 Percent
complete by materials 70%
Complete by conversion 55%

Calculate total cost transferred from first machining department to the next machining department during the month.