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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

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.

201 units in beginning WIP (65% complete with respect to conversion costs).

8,283 units started

132 units in ending WIP (55% complete with respect to conversion costs).

$15 direct material cost per equivalent unit

$17 conversion cost per equivalent unit

$1 direct material cost in beginning WIP

$3 conversion cost in beginning WIP

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

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