Haffner 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: 
The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places.)
Definitions:
Adoption and Divorce Cases
Legal proceedings that deal with the legal process of adopting a child and the dissolution of marriage, respectively.
Admiralty Cases
refer to legal cases dealing with maritime law and disputes related to maritime activities, including shipping, navigation, and oceanic matters.
Federal Question
A legal issue involving the interpretation of the U.S. Constitution, federal laws, or treaties, which gives federal courts jurisdiction.
Amount in Controversy
The monetary threshold or total value of damages being sought or contested in a legal case, which can determine the jurisdiction or venue.
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