Bistrol Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $800$ units. The costs and percentage completion of these units in beginning inventory were:

Percent

Cost

Complete

Materials costs

$$15,700$

$75\%$

Conversion costs

$$7,700$

$20\%$

A total of $8,400$ units were started and $7,500$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Materials costs

$ $186,300$

Conversion costs

$$329,800$

The ending inventory was $70\%$ complete with respect to materials and $60\%$ complete with respect to conversion costs.

The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: $($Round your intermediate calculations to $3$ decimal places.$)$

Select one:

A$.$ $$74,801$

B$.$ $$64,115$

C$.$ $$68,067$

$$106,859$