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 $35,000 Beginning WIP conversion costs $29,250 Costs of materials added $389,100 Costs of conversion added $275,125 WIP beginning (50% for conversion) 21,200 units Units started 127,500 units Units completed and transferred out 110,700 units WIP ending (60% for conversion) 38,000 units What is the total cost of units remaining in ending WIP?