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 2,000 Materials costs $ 8,400 Conversion costs $ 3,700 Percent complete with respect to materials 55 % Percent complete with respect to conversion 25 % Units started into production during the month 7,900 Units transferred to the next department during the month 7,100 Materials costs added during the month $ 111,500 Conversion costs added during the month $ 84,600 Ending work in process inventory: Units in ending work in process inventory 2,800 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: