Brilliant Functions 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	500
Materials costs	$7,800
Conversion costs	$9,100
Percent complete with respect to materials	85%
Percent complete with respect to conversion	55%
Units started into production during the month	7,000
Units transferred to the next department during the month	6,100
Materials costs added during the month	$102,700
Conversion costs added during the month	$184,400
Ending work in process inventory:
Units in ending work in process inventory	1,400
Percent complete with respect to materials	60%
Percent complete with respect to conversion	50%
The cost per equivalent unit for conversion costs for the first department for the month is closest to: (Round "Cost per equivalent unit" to 2 decimal places.)

Group of answer choices

$28.46

$25.80

$27.12

$29.88