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.

   • 182 units in beginning WIP (53% complete with respect to conversion costs).
   • 11,540 units started
   • 184 units in ending WIP (55% complete with respect to conversion costs).
   • $15 direct material cost per equivalent unit
   • $17 conversion cost per equivalent unit
   • $4,432 beginning WIP direct materials costs
   • $3,638 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)?