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:

$\begin{array}{lrr}\text { Beginning work-1n-process inventory: }\\\text { Units in beginning work-in-process inventory } & 900 \\\text { Materials costs } & \$ 17,100 \\\text { Conversion costs } & \$ 10,200 \\\text { Percent complete with respect to materials } & 70 \% \\\text { Percent complete with respect to conversion } & 25 \% \\\text { Units started into production during the month } & 7,300 \\\text { Units transferred to the next department during the month }& 6,100 \\\text { Materials costs added during the month } & \$ 148,200 \\\text { Conversion costs added during the month }&\$247,500 \\\text { Ending work-in-process inventory: } & \\\text { Units in ending work-in-process inventory } & 2,100 \\\text { Percent completewith respect to materials } & 80 \% \\\text { Percent complete with respect to conversion } & 35 \%\end{array}$

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The cost per equivalent unit for conversion costs for the first department for the month is closest to: (Round your answer to 2 decimal places.)

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