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.)