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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

Materials costs

Conversion costs

$2,200$

Percent complete with respect to materials

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 month

Conversion costs added during the month

Ending work in process inventory:

Units in ending work in process inventory

Percent complete with respect to materials

Percent complete with respect to conversion

$2,200$

$$8,600$

$$3,900$

$55\%$

$25\%$

$8,100$

$7,300$

$$111,700$

$$84,800$

$3,000$

$70\%$

$55\%$

The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to:

Note: Round "Cost per equivalent unit" to $3$ decimal places. Round "Cost of ending work in process inventory" to the nea whole dollar amount.