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

• 130 units in beginning WIP (68% complete with respect to conversion costs and direct materials).
• 10,393 units started
• 163 units in ending WIP (54% complete with respect to conversion costs and direct materials).
• $24 direct material cost per equivalent unit
• $18 conversion cost per equivalent unit
• $4,390 beginning WIP direct materials costs
• $3,640 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)?