Fulton 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:

Materials costs

Conversion costs

A total of $9,900$ units were started and $8,900$ 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

Conversion costs

$$220,800$

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

to conversion costs.

Note: Your answers may differ from those offered below due to rounding error. In all cases, select

the answer that is the closest to the answer you computed. To reduce rounding error, carry out all

computations to at least three decimal places.

The total cost transferred from the first processing department to the next processing department

during the month is closest to: