A department uses the FIFO method of process costing. Direct materials are added ratably as conversion costs are consumed (see below percentages). This department has the following data for this month.

• 238 units in beginning WIP (43% complete with respect to conversion costs and direct materials).
• 10,810 units started
• 101 units in ending WIP (62% complete with respect to conversion costs and direct materials).
• $12 direct material cost per equivalent unit
• $19 conversion cost per equivalent unit
• $4,854 beginning WIP direct materials costs
• $3,927 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)?