Question: Jumbo Equipment uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Jumbo Equipment 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 1,100
Materials costs $7,500
Conversion costs $2,800
Percent complete with respect to materials 55%
Percent complete with respect to conversion 25%
Units started into production during the month 7,000
Units transferred to the next department during the month 6,200
Materials costs added during the month $110,600
Conversion costs added during the month $83,700
Ending work in process inventory:
Units in ending work in process inventory 1,900
Percent complete with respect to materials 70%
Percent complete with respect to conversion 55%
The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round "Cost per equivalent unit" to 3 decimal places and the final answer to the whole dollar.)

Group of answer choices

$188,805

$198,105

$171,263

$213,795

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