Kurtulus 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		700
Materials costs	$	7,100
Conversion costs	$	2,400
Percent complete with respect to materials		55	%
Percent complete with respect to conversion		25	%
Units started into production during the month		6,600
Units transferred to the next department during the month		5,800
Materials costs added during the month	$	110,200
Conversion costs added during the month	$	83,300
Ending work in process inventory:
Units in ending work in process inventory		1,500
Percent complete with respect to materials		70	%
Percent complete with respect to conversion		55	%

The cost of ending work in process inventory in the first processing department according to the companys cost system is closest to: (Round your intermediate calculations to 3 decimal places.)