Hauser Incorporated 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 the beginning inventory were:

	Cost	Percent Complete
Materials costs	$ 6,600	65%
Conversion costs	$ 7,700	45%

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:

Options:

$27.71

$28.00

$25.20

$23.07