Kurtulus 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		2,400
Materials costs	$	8,800
Conversion costs	$	4,100
Percent complete with respect to materials		55	%
Percent complete with respect to conversion		25	%
Units started into production during the month		8,300
Units transferred to the next department during the month		7,500
Materials costs added during the month	$	111,900
Conversion costs added during the month	$	85,000
Ending work in process inventory:
Units in ending work in process inventory		3,200
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:

Multiple Choice

$186,418

$177,118

$165,105

$202,108