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		500
Materials costs	$	7,800
Conversion costs	$	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
Ending work in process inventory:
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:

Multiple Choice

$27.12

$25.80

$28.46

$29.88