Mullins Corporation uses the first-in, first-out 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 950 Materials costs $ 12, 000 Conversion costs $ 22, 450 Percent complete with respect to materials 75% Percent complete with respect to conversion 65% Units started into production during the month 9,100 Units transferred to the next department during the month 8, 300 Materials costs added during the month $ 164, 300 Conversion costs added during the month $ 353, 500 Ending work in process inventory: Units in ending work in process inventory 1, 750 Percent complete with respect to materials 65% Percent complete with respect to conversion 50% The cost of a completed unit transferred out of the department is closest to: (Round equivalent units to the nearest whole number and round all other intermediate calculations to 2 decimal places.)