Peach Company uses a weighted-average process costing system. Company records disclosed that the firm completed 40,000 units during the month and had 10,000 units in process at month-end, 20% complete. Conversion costs associated with the beginning work-in-process inventory amounted to $231,000, and amounts that relate to the current month totaled $966,000. If the conversion is incurred uniformly throughout manufacturing, Peach's equivalent-unit cost is:

A. $23.00.

B. $23.94.

C. $24.15.

D. $28.50.

E. some other amount