Jublot 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 600 Materials costs $ 7,300 Conversion costs $ 2,300 Percent complete with respect to materials 50 % Percent complete with respect to conversion 10 % 1 Units started into production during the month 9,400 Units transferred to the next department during the month 8,600 Materials costs added during the month $ 196,300 Conversion costs added during the month $ 315.800 Ending work in process inventory: Units in ending work in process inventory 1.400 Ending work in process inventory: Units in ending work in process inventory 1,400 Percent complete with respect to materials 70 % Percent complete with respect to conversion 40 % The cost per equivalent unit for conversion costs for the first department for the month is closest to: $21.76 $19.45 $34.73 $24.38