The health information management (HIM) department manager of a large hospital is experiencing a coding backlog of about 600 records per month.The coding backlog costs are $325,000 per month due to DNFB (discharged not final billed) cases. The hourly rate for a coder is $25.00 plus 30% in benefits. If the coder contributes 6.5 hours per day for 20 days per month, determine the monthly cost including benefits per coder.