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Haffner 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:

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Haffner 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 1,200 Materials costs $ 8,500 Conversion costs $ 9,800 Percent complete with respect to materials 85% Percent complete with respect to conversion 554 Units started into production during the month 7,700 Units transferred to the next department during the month 6,800 Materials costs added during the month $ 193,400 Conversion costs added during the month $ 185, 108 Ending work in process inventory: Units in ending work in process inventory 2,100 Percent complete with respect to materials 609 Percent complete with respect to conversion 50% The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places.)

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