Claremore Industries uses a weighted-average process-costing system. All materials are added at the beginning of the process; conversion costs are incurred evenly throughout production. The company finished 41,300 units during the period and had 17,600 units in progress at year-end, the latter at the 50% stage of completion. Total material costs amounted to $233,000; conversion costs were $420,500. The cost of the ending work in process is closest to (Do not round intermediate calculations): Multiple Choice $143,483. $106,500. None of the answers is correct. $73,860. $187,500