Department A had 4,200 units in Work in Process that were 65% completed at the beginning of the period at a cost of $7,300. During the period, 26,200 units of direct materials were added at a cost of $62,880 and 27,500 units were completed. At the end of the period, 2,900 units were 37% completed. All materials are added at the beginning of the process. Direct labor was $26,200, and factory overhead was $4,500. The cost of the 2,900 units in process at the end of the period if the first-in, first-out cost flow method is used was Round the unit cost computation to the nearest cent.