A company uses the weighted average method for inventory costing. During a period, Department B finished and transferred 54,000 units to Department C. Also in Department B during the period, 12,000 units were started but brought only to a stage of being 60% completed. The number of equivalent units produced by Department B during the period was A company uses the weighted-average method for inventory costing. At the end of the period, 28,000 units were in the ending Work in Process inventory and are 100% complete for materials and 81% complete for conversion. The equivalent costs per unit are materials, $2.71, and conversion $2.35. Compute the cost that would be assigned to the ending Work in Process inventory for the period