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.

188 units in beginning WIP (39% complete with respect to conversion costs).

11,001 units started

249 units in ending WIP (44% complete with respect to conversion costs).

$22 direct material cost per equivalent unit

$21 conversion cost per equivalent unit

What is the department's total cost of ending WIP for this month (round final answer to nearest cent if necessary)?