Lothian 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.. 200 Materials costs $1,800 Conversion costs. $1,400 Percent complete with respect to materials 53% Percent complete with respect to conversion 20% Units started into production during the month 5,500 Units transferred to the next department during the month 5,200 Materials costs added during the month S80.900 Conversion costs added during the month $171,300 Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials 63% Percent complete with respect to conversion 25% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: $8,919 $15,405 $5,925 $23,700 800