At Hodgson Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

Beginning WIP direct materials $32,000

Beginning WIP conversion costs $25,250

Costs of materials added $393,100

Costs of conversion added $275,125

WIP beginning (50% for conversion) 21,200 units

Units started 128,500 units

Units completed and transferred out 105,700 units

WIP ending (60% for conversion) 44,000 units

What is the total cost of units remaining in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.)