Haffner 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	500
Materials costs	$ 7,800
Conversion costs	$ 9,100
Percent complete with respect to materials	85%
Percent complete with respect to conversion	55%
Units started into production during the month	7,000
Units transferred to the next department during the month	6,100
Materials costs added during the month	$ 102,700
Conversion costs added during the month	$ 184,400
Ending work in process inventory:
Units in ending work in process inventory	1,400
Percent complete with respect to materials	60%
Percent complete with respect to conversion	50%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to:

Multiple Choice

• $37,278

• $33,294

• $62,129

• $31,065