Lumb 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	200
Materials costs	$2,800
Conversion costs	$2,600
Percent complete with respect to materials	60%
Percent complete with respect to conversion	35%
Units started into production during the month	7,900
Units transferred to the next department during the month	7,400
Materials costs added during the month	$166,000
Conversion costs added during the month	$261,000
Ending work in process inventory:
Units in ending work in process inventory	700
Percent complete with respect to materials	85%
Percent complete with respect to conversion	45%

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 per equivalent unit for conversion costs for the first department for the month is closest to:

$35.88

$33.83

$34.17

$32.54