Units 200 6,200 Percent Complete Materials Conversion 40% 30% 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 5,800 600 100% 70% 100% 60% Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Materials Conversion $ 10,000 $ 15,000 289,000 385,000 $299,000 $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: Multiple Choice $278,806, O O $277,401. $278,251. O O $276,150