Mullins Corporation uses the FIFO 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		900
Materials costs	$	11,900
Conversion costs	$	22,400
Percent complete with respect to materials		75	%
Percent complete with respect to conversion		65	%
Units started into production during the month		9,000
Units transferred to the next department during the month		8,200
Materials costs added during the month	$	163,300
Conversion costs added during the month	$	352,500
Ending work in process inventory:
Units in ending work in process inventory		1,700
Percent complete with respect to materials		65	%
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 equivalent units to the nearest whole number and round all other intermediate calculations to 3 decimal places.)