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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:

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 1,050
Materials costs $8,300
Conversion costs $6,600
Percent complete with respect to materials 65%
Percent complete with respect to conversion 30%
Units started into production during the month 12,900
Units transferred to the next department during the month 12,500
Materials costs added during the month $118,715
Conversion costs added during the month $242,805
Ending work in process inventory:
Units in ending work in process inventory 1,450
Percent complete with respect to materials 60%
Percent complete with respect to conversion 20%

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.)

$8,769

$38,101

$22,457

$13,920

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