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		1,200
Materials costs	$	8,500
Conversion costs	$	9,800
Percent complete with respect to materials		85	%
Percent complete with respect to conversion		55	%
Units started into production during the month		7,700
Units transferred to the next department during the month		6,800
Materials costs added during the month	$	103,400
Conversion costs added during the month	$	185,100
Ending work in process inventory:
Units in ending work in process inventory		2,100
Percent complete with respect to materials		60	%
Percent complete with respect to conversion		50	%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places.)

Multiple Choice

$48,772

$43,562

$73,623

$42,559