Heller 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	700
Materials costs	$13,000
Conversion costs	$7,800
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	18,000
Units transferred to the next department during the month	16,900
Materials costs added during the month	$162,305
Conversion costs added during the month	$299,295
Ending work in process inventory:
Units in ending work in process inventory	1,800
Percent complete with respect to materials	60%
Percent complete with respect to conversion	25%

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.

The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round your cost per equivalent unit answers to 2 decimal places.)

$13,344

$27,032

$18,495

$42,676

Please Explain