Haffner 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 Unite in beginning work in process inventory Materials coate Convers ion costs Percent complete with respect to materials Percent complete with respect to conversion 500 7,800 9,100 858 558 Units started into produetion during the sonth Unite transterred to the next department during the month Materiale eonte added during the nonth Conversion costs added during the month Ending vozk in process inventory 7,000 6,100 102,700 184,000 Units in ending work in process inventory Percent complete vith respect to materials Percent complete vith respect to conversion 1.400 60% 504 The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to

a. $37,278

b. $33,294

c. $62,129

d. $31,065