Bob's Brushes Inc $\bullet$ Beginning Units: 2,600 - 70% Completed $\bullet$ Ending Units: 2,000 - 30% Completed

Bob's Brushes Inc. manufactures electric toothbrushes. The brushes are manufactured in 2 sequential processes: Interior and Assembly. The electronics are manufactured in-house in the Interior Department and the casing and bristles are purchased from an outside manufacturer and are added in the Assembly Department.
Information related the Interior Department for the month of October can be summarized as follows:
Interior Department:
$\bullet$ Beginning Units: 2,600 - 70% completed
$\bullet$ Ending Units: 2,000 - 30% completed
$\bullet$ New Units started this month: 6,000
$\bullet$ Direct Materials costs in beginning WIP: $310
$\bullet$ Conversion costs in beginning WIP: $705
$\bullet$ Direct Materials costs incurred this month: $2,100
$\bullet$ Conversion costs incurred this month: $4,035
$\bullet$ In the Interior Department, direct materials are added at the beginning of the process while conversion costs are added uniformly throughout the assembly process.
Bob's Brushes Inc. is preparing for a year-end audit of its financial statements, and wants to make sure that it reports the results of production and its inventories fairly.
Assuming Bob's Brushes uses the FIFO method for process costing, what are the Cost of Goods Manufactured and ending Work in Process Inventory balance in the Interior Department for October? (Round per unit costs to the nearest cent)