At Panther Company, materials are added at the beginning of the process and conversion costs are added uniformly.

Work in process, beginning:
Number of units	9,000
Transferredminusin costs	$94,000
Direct materials (100%)	$22,500
Conversion costs (75%)	$25,400
Units transferredminusin:
Number of units	47,500
Transferredminusin costs	$640,500
Units completed	43,000
Costs during the period:
Direct materials	$155,475
Conversion costs	$213,225
Work in process, ending:
Number of units	13,500
(100% complete for materials and 35% complete forconversion)

The total cost of units remaining in ending WIP Inventory is closest to