At Opal Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (70% for conversion) 23 comma 200 units Units started 156 comma 000 units Units completed and transferred out 110 comma 000 units WIP ending (50% for conversion) 69 comma 200 units Beginning WIP direct materials $ 45 comma 500 Beginning WIP conversion costs $ 26 comma 200 Costs of materials added $ 438 comma 100 Costs of conversion added $ 266 comma 000 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.)