Layla Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for October is as follows:

Work in process, October 1 (45% complete)	7,200
Units completed and transferred out	38,400
Work in Process, October 31 (85% complete)	3,600
Cost per Equivalent Unit of Production	$12.13

Layla uses the weighted average method. Which of the following is Layla's cost of October's ending work in process for the mixing department? (Round answers to 2 decimal places).

Group of answer choices

$37,117.80

$27,500.40

$22,520.50

$29,200.60