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.

185 units in beginning WIP (42% complete with respect to conversion costs and direct materials).

11,404 units started

243 units in ending WIP (25% complete with respect to conversion costs and direct materials).

$21 direct material cost per equivalent unit

$18 conversion cost per equivalent unit

$2,618 beginning WIP direct materials costs

$4,836 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)?