Eclypso Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for October is as follows:

Work in process, October 1:
Number of units (45% complete)	7,200
Direct materials	$42,000
Direct labor	$50,400
Overhead	$14,400

In October, 38,400 units were completed and transferred to the molding department. The mixing department incurred the following costs during October:

Direct materials	$144,000
Direct labor	192,000
Overhead	60,000

By October 31, 3,600 units that were 85% complete remained in the mixing department. Eclypso uses the weighted average method. Which of the following is Eclypso's cost of ending work in process for the mixing department for October? ( Round cost per equivalent unit calculation and final answer to two decimal places.)