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 Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion 1,300 $ 7,700 $ 3,000 00:24:40 558 258 Units started into production during the month Units transferred to the next department during the month 7,200 S11 400 $110,800 Materials costs added during the month Conversion costs added during the month Ending work in process inventory $ 83,900 Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 2,100 70% 55% The cost of ending work in process inventory in the first processing department according to the company's 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.)