Kuzuck 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 1,000 Materials costs $7,100 Conversion costs $5,300 Percent complete with respect to materials 65% Percent complete with respect to conversion 30% Units started into production during the month 18,600 Units transferred to the next department during the month 17,400 Materials costs added during the month $210,988 Conversion costs added during the month $287,285 Ending work in process inventory: Units in ending work in process inventory 2,200 Percent complete with respect to materials 60% Percent complete with respect to conversion 25% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round your cost per equivalent unit answers to 2 decimal places.) $48,524 $19,192 $24,343 $32,880