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 Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversiorn 1,300 $13,500 $8,200 65% 30% 9,700 Units transferred to the next department during the month $90,414 $148,660 Conversion costs added during the month Ending work In process 2,400 60% 25% work in process Inventory Percent complete with respect to materials Percent complete with respect to conversion 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.) O $19,983 O $25,134 O $33.671 O $49.315 0