Bentwood Corporation Uses the FIFO Method in Its Process Costing

Bentwood Corporation uses the FIFO method in its process costing system.Data concerning the first processing department for the most recent month are listed below:
$$\begin{array} { | l | r | } \hline \text { Beginning work-in-process inventory: } & \\\hline \text { Units in beginning work-in-process inventory } & 900 \\\hline \text { Materials costs } & \$ 17,100 \\\hline \text { Conversion costs } & \$ 10,200 \\\hline \text { Percent complete with respect to materials } & 70 \% \\\hline \text { Percent complete with respect to corwersion } & 25 \% \\\hline \text { Units started into production during the month } & 7,300 \\\hline \text { Units transterred to the next department during } \\\text { the month } & 6,100 \\\hline \text { Materials costs added during the month } & \$ 148,200 \\\hline \text { Conversion costs added during the month } & \$ 247,500 \\\hline \text { Ending work-in-process imentory: } & \\\hline \text { Units in ending work-in-process inventory } & 2,100 \\\hline \text { Percent complete with respect to materials } & 80 \% \\\hline \text { Percent complete with respect to corwersion } & 35 \% \\\hline\end{array}$$
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 per equivalent unit for conversion costs for the first department for the month is closest to:

A) $40.57.
B) $45.33.
C) $39.31.
D) $37.44.