KCorporation 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 inventory2,400Materials costs$8,800Conversion costs$4,100Percent complete with respect to materials55%Percent complete with respect to conversion25%Units started into production during the month8,300Units completed and transferred to the next department during the month7,500Materials costs added during the month$111,900Conversion costs added during the month$85,000Ending work in process inventory:Units in ending work in process inventory3,200Percent complete with respect to materials70%Percent complete with respect to conversion55%

The total cost of units completed and transferred from the first processing department to the next processing department during the month is closest to