Heller 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	1,000
Materials costs	$7,100
Conversion costs	$6,400
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	13,600
Units transferred to the next department during the month	12,300
Materials costs added during the month	$137,224
Conversion costs added during the month	$215,050
Ending work in process inventory:
Units in ending work in process inventory	2,300
Percent complete with respect to materials	60%
Percent complete with respect to conversion	25%

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.

The total cost transferred from the first processing department to the next processing department during the month is closest to:

	$356,256
	$380,435
	$341,325
	$349,856