$25)$ Haffher 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:Materials costsConversion costsEnding work in process inventory:Units in beginning work in process inventory$500$$ $7,800$$ $9,100$Percent complete with respect to materials$85\%$Percent complete with respect to conversion$55\%$Units started into production during the month$7,000$Units transferred to the next department during the month$6,100$Materials costs added during the month$ $102,700$Conversion costs added during the month$ $184,400$Units in ending work in process inventory$1,400$Percent complete with respect to materials$60\%$Percent complete with respect to conversion$50$The cost per equivalent unit for conversion costs for the first department for the month is closest to:A$)$ $$25\mathrm{.}80$B$)$$$29\mathrm{.}88$C$)$ $$28\mathrm{.}46$D$)$$$27\mathrm{.}12$