Fryer Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were

Fryer Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:                            

             Cost     Percent Complete     

Material costs  12,600            75%   

Conversion costs         8,900 60%   

A total of 7,300 units were started and 6,200 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:                           

             Cost              

Material costs  132,200                    

Conversion costs         117,500                    

The ending inventory was 80% complete with respect to materials and 45% complete with respect to conversion costs.                         

Required:                              

The total cost transferred from the first processing department to the next processing department during the month is closest to what amount?