Hache Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 2500 Materials Costs $ 8,900 Conversion Costs $ 4,200 Percent complete with respect to materials 55% Percent complete with respect to conversion 25% Units started into production during the month 8,400 Units transferred to the next department during the month 7,600 Materials costs added during the month $ 112,000 Conversion costs added during the month $ 85,100 Ending work in process inventory: Units in ending work in process inventory 3,300 Percent complete with respect to materials 70% Percent complete with respect to conversion 55% The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Do not round Cost per equivalent unit.)