1. 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.

   • 217 units in beginning WIP (73% complete with respect to conversion costs).
   • 11,662 units started
   • 154 units in ending WIP (70% complete with respect to conversion costs).
   • $23 direct material cost per equivalent unit
   • $14 conversion cost per equivalent unit
   • $1,321 beginning WIP direct materials costs
   • $3,324 beginning WIP conversion costs

   What is the department's total cost of units completed and transferred out (round final answer to nearest cent if necessary)?