A golf ball manufacturer gives us its data for theyear:

WIPInventory, January 1 = 0 units

Units started = 9,000 units

Units completed and transferred out = 6,400 units

WIPInventory, December 31= 2,600 units

Direct materials = $14,878

Direct labor = $7,100

Manufacturing Overhead = $5,611

Units in ending WIP Inventory were90% complete for materials and60% complete for conversion costs.

On December31, the total costs of units completed and transferred would be closest to(Round intermediate calculations to the nearest cent and the final answer to the nearestdollar.)