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.

• 205 units in beginning WIP (57% complete with respect to conversion costs).
• 9,327 units started
• 206 units in ending WIP (34% complete with respect to conversion costs).
• $13 direct material cost per equivalent unit
• $12 conversion cost per equivalent unit
• $1,748 beginning WIP direct materials costs
• $4,010 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)?

Please explain