also answer..Sophmore Industries uses a weighted-average process-costing system. All materials are added at the beginning of the process while conversion costs are incurred evenly throughout production. The company finished 41,600 units during the period and had 18,200 units in progress at year-end, the latter at the 50% stage of completion. Total material costs amounted to $236,000; conversion costs were $422,000. The cost of the ending work in process is closest to: Note: Do not round intermediate calculations