Stay Corporation uses the weighted-average method in its process costing system.

The company's ending work in process inventory consists of 8,000 units, 60% complete with respect to materials and 80% complete with respect to conversion costs.

If the total cost in this inventory is $200,000 and if the cost for materials is $16 per equivalent unit for the period, the conversion cost per equivalent unit of the production for the period must be:

A) 19.25

B) 16.00

C) 25.67

D) 31.25