Bettie Corporation uses a weighted-average process costing system to collect costs related to production. The following selected information relates to production for October: Materials Conversion Units completed and transferred out 50,000 50,000 Equivalent units: work in process, October 31 10,000 4,000 Total equivalent units 60,000 54,000 Materials Conversion Costs in work in process on October 1 $ 9,000 $ 5,400 Costs added to production during October 243,000 513,000 Total cost $ 252,000 $ 518,400 All materials at Bettie are added at the beginning of the production process. What total amount of cost should be assigned to the units in work in process on October 31