4. Happy Pet Inc. 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		600
Materials costs	$	10,800
Conversion costs	$	9,200
Percent complete with respect to materials		85%
Percent complete with respect to conversion		55%
Units started into production during the month		8,250
Units transferred to the next department during the month		7,100
Materials costs added during the month	$	112,900
Conversion costs added during the month	$	183,080
Ending work in process inventory:
Units in ending work in process inventory		1,750
Percent complete with respect to materials		62%
Percent complete with respect to conversion		48%

The cost of ending work in process inventory in the first processing department according to the company's cost system is? (round per unit dollar amount to the nearest cent before calculating total cost for ending WIP)