Haffner Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory		2,300
Materials costs	$	9,600
Conversion costs	$	10,900
Percent complete with respect to materials		85	%
Percent complete with respect to conversion		55	%
Units started into production during the month		8,800
Units transferred to the next department during the month		7,900
Materials costs added during the month	$	104,500
Conversion costs added during the month	$	186,200
Ending work in process inventory:
Units in ending work in process inventory		3,200
Percent complete with respect to materials		60	%
Percent complete with respect to conversion		50	%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to: (Round "Cost per equivalent unit" to 3 decimal places and other intermediate calculations to 2 decimal places.)