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
Materials costs	$	9,600
Conversion costs	$	7,700
Percent complete with respect to materials		60	%
Percent complete with respect to conversion		45	%
Units started into production during the month		8,100
Units transferred to the next department during the month		6,900
Materials costs added during the month	$	115,800
Conversion costs added during the month	$	120,500
Ending work in process inventory:
Units in ending work in process inventory		2,100
Percent complete with respect to materials		75	%
Percent complete with respect to conversion		20	%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to: (Do not round intermediate calculations.)

Multiple Choice

• $13,570

• $50,888

• $30,660

• $67,851