Kuzuck 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	450
Materials costs	$5,300
Conversion costs	$4,100
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	11,200
Units transferred to the next department during the month	10,200
Materials costs added during the month	$125,326
Conversion costs added during the month	$183,671
Ending work in process inventory:
Units in ending work in process inventory	1,450
Percent complete with respect to materials	60%
Percent complete with respect to conversion	20%

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. To reduce rounding error, carry out all computations to at least three decimal places.

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.)

$23,994

$10,306

$15,457

$39,638