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		800
Materials Costs	$	8,200
Conversion Costs	$	8,000
Percent complete with respect to materials		50%
Percent complete with respect to conversion		35%
Units started into production during the month		5,600
Units transferred to the next department during the month		4,800
Materials costs added during the month	$	90,500
Conversion costs added during the month	$	125,800
Ending work in process inventory:
Units in ending work in process inventory		1,600
Percent complete with respect to materials		50%
Percent complete with respect to conversion		30%

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.)