K 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 $1,300$

Materials costs $ $7,700$

Conversion costs $ $3,000$

Percent complete with respect to materials $55\%$

Percent complete with respect to conversion $25\%$

Units started into production during the month $7,200$

Units transferred to the next department during the month $6,400$

Materials costs added during the month $ $110,800$

Conversion costs added during the month $ $83,900$

Ending work in process inventory:

Units in ending work in process inventory $2,100$

Percent complete with respect to materials $70\%$

Percent complete with respect to conversion $55\%$

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

Note: Round "Cost per equivalent unit" to $3$ decimal places. Round "Cost of ending work in process inventory" to the nearest whole dollar amount.

Group of answer choices

$$35,419$

$$39,209$

$$32,753$

$$52,122$