Use this information about Carmelita Inc. to answer the question that follows.

Carmelita Inc. has the following information available:

Costs from Beginning Inventory Costs from Current Period

Direct materials $$5,300$ $$26,700$

Conversion costs $6,200159,700$

At the beginning of the period, there were $500$ units in process that were $40\%$ complete as to conversion costs and $100\%$ complete as to direct materials costs. During the period, $5,300$ units were started and completed. Ending inventory contained $400$ units that were $33\%$ complete as to conversion costs and $100\%$ complete as to materials costs. Assume that the company uses the FIFO cost flow method. Round cost$-$per$-$unit figures to the nearest cent when computing total costs.

The total costs transferred to Finished Goods for units started and completed were