Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 4% of the good units. Data provided for February 2017 are as follows: WIP, beginning inventory 2/1/2017 51,000 units Direct materials (100% complete) Conversion costs (60% complete) Started during February 170,500 units Completed and transferred out 180,100 units WIP, ending inventory 2/28/2017 26,600 units Direct materials (100% complete) Conversion costs (25% complete) Costs: WIP, beginning inventory: Direct materials $280,300 Conversion costs 80,900 Direct materials added 408,200 Conversion costs added 264,200 Required: Write the journal entry that correctly represents the transfer of completed goods begun during February using the FIFO method of process costing. (Round any cost per unit calculations to the nearest cent.)