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: $ $ 500 7,800 9, 100 85% 55% 7,000 Beginning work in process inventory: Units in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 6,100 $102,700 $184,400 1,400 60% 50% The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: Multiple Choice $62,129 $33,294 Oo oo O $37,278 $31,065 In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $12,000. During the month, $404,000 of costs were added to production and the cost of units transferred out from the department was $426,000. In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be: 1 Multiple Choice 0 $10,000 0 $414,000 0 $34,000 $34,000 0 $392,000