Halter Corporation uses the weighted average method in its process conting system Data concerning the first processing department for the most recent month we listed below Beginning work in process inventory: Units in beginning work in process Inventory 1,900 Materials costs $ 9,200 Conversion costs $ 10,500 Percent complete with respect to materials 35 Percent complete with respect to conversion 555 Units started into production during the month 8,400 Units transferred to the next department during the month 7,500 Materials costs added during the month $ 104,100 Conversion costs added during the month $ 185,800 Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 50% The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to (Round "Cont per equivalent unit 10 3 decina piez 2.800 Multiple Choice 560.266 $85 117 $54.053 $51,60