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 3% of the good units. Data provided for February 2017 are as follows:

WIP, beginning inventory 2/1/2017	51,200 units
Direct materials (100% complete)
Conversion costs (60% complete)
Started during February	171,000 units
Completed and transferred out	180,500 units
WIP, ending inventory 2/28/2017	26,300 units
Direct materials (100% complete)
Conversion costs (30% complete)
Costs:
WIP, beginning inventory:
Direct materials	$280,700
Conversion costs	80,300
Direct materials added	408,100
Conversion costs added	264,900

What are the direct material and conversion costs of all the units that were initially in the beginning

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inventory and were subsequently shipped? Take into account the costs related to the completion of the conversion of the units during the month. Use the FIFO method of process costing. (Round any cost per unit calculations to the nearest cent.)