Annenbaum Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $1,300$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ $6,60065\%$

Conversion costs $ $7,70045\%$

A total of $8,300$ units were started and $6,800$ 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

Materials costs $ $126,400$

Conversion costs $ $207,900$

The ending inventory was $50\%$ complete with respect to materials and $35\%$ complete with respect to conversion costs.

The cost per equivalent unit for conversion costs for the first department for the month is closest to:

Multiple Choice

$$27\mathrm{.}71$

$$23\mathrm{.}07$

$$25\mathrm{.}20$

$$28\mathrm{.}00$