1.324 is 1 when set to the nearest whole number.
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1324
A decimal number is simply a way of representing a number in such a way that the place value of each digit is ten times that of the digit to its right. A decimal representation does not require a decimal point. So the required decimal representation is 1324, exactly as in the question.
1350
2 x 2 x 331
1,324 cents are in $13.24.