A department uses the FIFO method of process costing. All direct materials are added at the beginning of the process. This department has the following data for this month. - 212 units in beginning WIP (66\% complete with respect to conversion costs). - 11,846 units started - 189 units in ending WIP (25\% complete with respect to conversion costs). - $13 direct material cost per equivalent unit - $21 conversion cost per equivalent unit What is the department's total cost of ending WIP for this month (round final answer to nearest cent if necessary)