SafeMax, Inc. manufactures a child's car seat which is processed sequentially in 3 departments: Molding, Assembling and Finishing. The company uses the Weighted-Average method to account for costs of production. During May, the following information was obtained for the Assembling Department which adds all materials only at the beginning of its process: Work-in-Process, May 1 (50% complete for conversion)........ 300 units Units transferred-in during May.. 4,200 units Work-in-Process, May 31 (30% complete for conversion)...... 700 units Costs in beginning WIP......... Transferred-in $3,600; Materials $2,800; Conversion $2,350 Costs transferred-in/added... Transferred-in $50,400; Materials $42,200; Conversion $57,800 What is the total cost-per-equivalent unit which includes all production costs involved (Choose the closest value to your answer)? $35 $39 $37 $25