Victory, Inc., manufactures a product that passes through two processes: Mixing and Packaging. All manufacturing costs are added uniformly in the Mixing Department. Information for the Mixing Department for October follows:

Work in process, October 1:
Units (30% complete)	75,000
Direct materials	$2,000,000
Direct labor	$1,500,000
Overhead	$1,188,000

During October, 150,000 units were completed and transferred to Packaging. The following costs were incurred by the Mixing Department during October:

Direct materials	$25,000,000
Direct labor	15,000,000
Overhead	6,000,000

There were 12,000 units that were 70 percent complete remaining in the Mixing Department at October 31.

Use the FIFO Method and round unit costs to two decimal places.