Hache 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:
Units in beginning work in process inventory		750
Materials Costs	$	8,100
Conversion Costs	$	7,900
Percent complete with respect to materials		50%
Percent complete with respect to conversion		30%
Units started into production during the month		5,400
Units transferred to the next department during the month		4,600
Materials costs added during the month	$	90,400
Conversion costs added during the month	$	125,700
Ending work in process inventory:
Units in ending work in process inventory		1,550
Percent complete with respect to materials		50%
Percent complete with respect to conversion		20%

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Do not round Cost per equivalent unit.)

$34,152

$21,768

$22,637

$70,580