Mullins Corporation uses the FIFO 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 1,600 Materials costs $ 13,300 Conversion costs $ 23,100 Percent complete with respect to materials 75 % Percent complete with respect to conversion 65 % Units started into production during the month 10,400 Units transferred to the next department during the month 9,600 Materials costs added during the month $ 177,300 Conversion costs added during the month $ 366,500 Ending work in process inventory: Units in ending work in process inventory 2,400 Percent complete with respect to materials 65 % Percent complete with respect to conversion 50 % The cost of ending work in process inventory in the first processing department according to the company’s cost system is closest to: (Round equivalent units to the nearest whole number and round all other intermediate calculations to 3 decimal places.)