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A department uses the FIFO method of process costing. All direct materials are added when units are 50% complete with respect to conversion costs. This

A department uses the FIFO method of process costing. All direct materials are added when units are 50% complete with respect to conversion costs. This department has the following data for this month.

165 units in beginning WIP (88% complete with respect to conversion costs).

794 units started

191 units in ending WIP (87% complete with respect to conversion costs).

$405 Beginning WIP direct material costs

$424 Beginning WIP conversion costs

$5,586 Current period direct material costs

$6,321 Current period conversion costs

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

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