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Bentwood Corporation uses the FIFO 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		900
Materials costs	$	17,100
Conversion costs	$	10,200
Percent complete with respect to materials		70	%
Percent complete with respect to conversion		25	%
Units started into production during the month		7,300
Units transferred to the next department during the month		6,100
Materials costs added during the month	$	148,200
Conversion costs added during the month	$	247,500
Ending work-in-process inventory:
Units in ending work-in-process inventory		2,100
Percent complete with respect to materials		80	%
Percent complete with respect to conversion		35	%

The cost per equivalent unit for conversion costs for the first department for the month is closest to: (Round your answer to 2 decimal places.)

		$37.44.
		$39.31.
		$45.33.
		$40.57