Haffner 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 1.000 Materials costa $ 8,300 Conversion costs $ 9,600 Percent complete with respect to materials 850 Percent complete with respect to conversion 550 Units started into production during the month 7,500 Units transferred to the next department during the month 6,600 Materiale costs added during the month $ 103,200 Conversion costs added during the month $184,900 Ending work in process inventory Units in ending work in process Inventory 1,900 Percent complete with respect to materials 601 Percent complete with respect to conversion 500 The cost of ending work in process inventory in the first processing department according to the company's cost system is closest tor (Round "Cost per equivalent unit" to 3 decimal places.) $40,897 $39,275 $45,488 $70,339