Acme Company uses process costing. Here are data regarding the first processing department for the current month: WIP inventory, beginning Units Direct materials 800 units $7,200 " Conversion costs Started in production Completed and transferred out Direct materials added Conversion costs incurred $2,500 6,700 units 5,900 units $110,300 $83,400 1,600 units WIP inventory, ending The units in ending work in process inventory are 70% complete with respect to direct materials and 55% complete with respect to conversion costs. What is the total cost of the units completed and transferred out from the first processing department to the second processing department during the month? Round cost per equivalent unit to 3 decimal places.