The Townson Manufacturing Company has gathered the following information for the month of September pertaining to its use of materials in Work in Process: beginning inventory had 4,500 (EUPs) valued at $$13,500; $202,000 of materials were added during the month; ending inventory consisted of 16,000 (EUPs) and 50,000 units were completed and transferred to the next department. What is the FIFO value of materials transferred out of ending Work in Process Inventory for the month of September? Round to the nearest $1.00.