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	2,600
Materials costs	$ 9,000
Conversion costs	$ 4,300
Percent complete with respect to materials	55%
Percent complete with respect to conversion	25%
Units started into production during the month	8,500
Units transferred to the next department during the month	7,700
Materials costs added during the month	$ 112,100
Conversion costs added during the month	$ 85,200
Ending work in process inventory:
Units in ending work in process inventory	3,400
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 companys cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places. Round "Cost of ending work in process inventory" to the nearest whole dollar amount.)

$49,614

$68,983

$56,070

$46,082