Kurtulus 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:

Units in beginning work in process inventory 1,500
Materials costs $ 7,900
Conversion costs $ 3,200
Percent complete with respect to materials 55 %
Percent complete with respect to conversion 25 %
Units started into production during the month 7,400
Units transferred to the next department during the month 6,600
Materials costs added during the month $ 111,000
Conversion costs added during the month $ 84,100

Ending work in process inventory:
Units in ending work in process inventory 2,300
Percent complete with respect to materials 70 %
Percent complete with respect to conversion 55 %

The cost of ending work in process inventory in the first processing department according to the company’s cost system is closest to:
$192,401

$174,348

$201,701

$217,391