Lucas 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 900 $9,600 s 7,700 Materials costs Conversion costs Percent complete with respect. to materials 60% 45% Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the mont h Conversion costs added duzing the month Ending work in process inventory Units in ending work in process inventory 8.100 6. 900 $115,800 $120 500 2 100 Percent complete with respect to materials Percent complete with respect: to conversion 75% 20% The cost of ending work in process inventory in the fint processing department esserding to the company's cost system is closest tO