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25.71

30.64

27.84

29.57

Annenbaum Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,000 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 651 456 Cost $6,300 $7,400 Materials costs Conversion costs A total of 7700 units were started and 6,500 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $126, 100 $207,600 The ending Inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. The cost per equivalent unit for conversion costs for the first department for the month is closest to