Kurtulus 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		800
Materials costs	$	7,200
Conversion costs	$	2,500
Percent complete with respect to materials		55	%
Percent complete with respect to conversion		25	%
Units started into production during the month		6,700
Units transferred to the next department during the month		5,900
Materials costs added during the month	$	110,300
Conversion costs added during the month	$	83,400
Ending work in process inventory:
Units in ending work in process inventory		1,600
Percent complete with respect to materials		70	%
Percent complete with respect to conversion		55	%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places. Round "Cost of ending work in process inventory" to the nearest whole dollar amount.)

Multiple Choice $26,268 $45,637 $32,724 $29.896