2.) Chae Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,000 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $7,200 75% Conversion costs $7,630 25% A total of 14,000 units were started and 13,200 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month. Materials costs $225,576 Conversion costs $600,560 The ending inventory was 80% complete with respect to materials and 75% complete with respect to conversion costs. The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round your cost per equivalent unit answers to 2 decimal places.) A). $823,881 B). $809,267 C). $761,640 D). $796,467