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		1,100
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 completed and 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 of units completed and transferred from the first processing department to the next processing department during the month is closest to: (Round your intermediate calculations to 3 decimal places.)

Multiple Choice

• $188,805

• $171,263

• $213,795

• $198,105