Heller Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	1,050
Materials costs	$8,400
Conversion costs	$6,800
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	16,200
Units transferred to the next department during the month	15,300
Materials costs added during the month	$151,359
Conversion costs added during the month	$250,516
Ending work in process inventory:
Units in ending work in process inventory	1,950
Percent complete with respect to materials	60%
Percent complete with respect to conversion	20%

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed.

The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round your cost per equivalent unit answers to 2 decimal places.)

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