Dorman Music Corporation manufactures guitars and uses a FIFO process costing system. The following information relates to September production 46 Number of units Percent Complete with Respect to Conversion costs 013 10.800 2er Work in process September 1 Units started into production Work in process, September 30 45,000 4.000 75% Conversion cost in work in process on September 1 Conversion cost added to production during September Total cost $32, 842.400 $874.400 The amount of conversion cost that should be assigned to the guitars in work in process on September 30 is closest to (Round your intermediate calculations to 2 decimal places.)