Milling Department Beginning work in process inventory Units started into production during March Units completed during the period and transferred to the next department Ending work in process inventory Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Units 200 Percent Complete Materials Conversion 408 30% 6,200 5,800 600 100% 708 100% 60% Materials Conversion $ 10,000 290,000 $ 15,000 385,000 $ 300,000 $ 400,000 Using the weighted average method, the total cost of the units completed during the period and transferred out to the next department with respect to materials is closest to